9911796707
TMI Blog2024 (12) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... that following the earlier decisions passed by this Court, the Petitioner herein also deserves to be given an opportunity to reply to the Show Cause Notice. The impugned order dated 21st February, 2024 is set aside - the matter is remanded back to the concerned Department for fresh consideration after providing an opportunity of hearing to the Petitioner - petition disposed off by way of remand. - JUSTICE PRATHIBA M. SINGH AND JUSTICE AMIT SHARMA For the Petitioner Through: Mr. Pulkit Verma and Mr. Akhil Gupta, Advocates (M-9716694879). For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advocates (M-9654298599). ORDER PER 1. This hearing has been done through hybrid mode. 2. The present peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra) reads as under: 3. The impugned SCN was uploaded on the portal in the category of Additional Notices which the petitioner claims was not easily accessible. It is contended that the show cause notices were required to be placed under the heading of Notices but the same was not done. 4. Learned counsel for the parties submit that the issue involved in the present petition is covered by earlier decisions of this Court, including in ACE Cardiopathy Solutions (P.) Ltd. v. Union of India: [2024] 163 taxmann.com 17 (Delhi). 5. In the said decision, this Court had rejected the contention that uploading of the notices under the heading Additional Notices would be sufficient service in terms of Section 169 of the CGST Act. The relevant extract of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 9. The concerned authority shall adjudicate the impugned SCN after considering the petitioner s response and after affording the petitioner an opportunity to be heard. 7. In the present case, the affidavit dated 19th December, 2024 has been filed by Shashank Mittal, S/o Anil Mittal to the effect that the Show Cause Notice and the order dated 21st February, 2024 were not received on the registered email ID or physically. 8. After having perused the said affidavit, this Court is of the view that following the earlier decisions passed by this Court, the Petitioner herein also deserves to be given an opportunity to reply to the Show Cause Notice. 9. Accordingly, in the facts of this case, the impugned order dated 21st February, 2024 is set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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