2024 (9) TMI 493

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..... ers as they were posted in the GST common portal and therefore, the petitioner failed to note the same - HELD THAT:- The Court is of the view that the impugned orders passed during the month of December 2023 and January 2024 are liable to be set aside and the cases be remitted back to the respondent to pass fresh orders on merits after giving an opportunity to the petitioner being re-heard. The im .....

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..... e notices that preceded the impugned orders as they were posted in the GST common portal and therefore, the petitioner failed to note the same. It is submitted that the petitioner cannot be mulcted with the liability for the assessment year 2017-18 and 2018-19 with out an opportunity of being heard. 4. On the other hand, the learned Additional Government Pleader for the respondent would submit tha .....

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..... The impugned orders, which stand quashed, shall be treated as addendum to the notices that preceded the impugned orders. The petitioner shall file a reply within a period of 30 days from the date of receipt of a copy of this order. The respondent shall pass fresh orders for the respective assessment years on merits and in accordance with law, as expeditiously as possible preferably with in a peri .....

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