TMI Blog2024 (2) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... eptance that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been issued to the petitioner for the period of April, 2019 to March, 2020 through e-mode, preceding the adjudication order dated 20.6.2023 passed in pursuance thereto. Thus, no useful purpose may be served in keeping the petition pending or calling counter affidavit at this stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat may have been issued to the petitioner for the period of April, 2019 to March, 2020 through e-mode, preceding the adjudication order dated 20.6.2023 passed in pursuance thereto. 3. It is also not the case of the revenue that any physical/offline notice was issued to or served on the petitioner before the impugned order came to be passed. 4. In view of peculiar facts noted above, no useful purp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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