9911796707
TMI Blog2025 (1) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the only reason for passing the impugned order is that Petitioner had not filed any reply/explanation, Petitioner needs to be granted one opportunity to respond to the Show Cause Notice and thereafter, the Show Cause Notice to be re-adjudicated.
Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... d Orders" were under the heading of "User Services" and not under the heading "View Notices and Orders". 5. This issue is further highlighted by another judgment of the Madras High Court dated 31-7-2023 in W.P. No. 22369/2023 and other connected petitions [(2023) 10 Centax 92 (Mad.)], wherein the Madras High Court has noticed as under :- '3. The only ground on which the, the impugned orders are under challenge is that the notices, which preceded the impugned orders were hosted in the Dashboard of the petitioner meant for 'Additional Notices and Orders' whereas, the notices should have been hosted by the respondent in the Dash Board for 'View Notices and Orders'. 4. The Learned Counsel for the petitioner has drawn attention to the manua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court has noticed that the said issue has been addressed and the portal has been redesigned and both the "View Notices" tab and "View Additional Notices" tab are under one heading. 7. Clearly, petitioner has made out a case that Petitioner has missed out the receipt of the notice as it was merely uploaded on the portal under the category of "Additional Notices" tab and accordingly could not respond to the Show Cause Notice. 8. In view of the above, impugned order dated 14-3-2024 is set aside. Since the only reason for passing the impugned order is that Petitioner had not filed any reply/explanation, Petitioner needs to be granted one opportunity to respond to the Show Cause Notice and thereafter, the Show Cause Notice to be re-adjudicate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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