9911796707
TMI Blog2025 (2) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... assed against the petitioner, behind their back, as the respondent-Department has not taken any steps to serve any notices/communications, which culminated in the impugned orders directly through physical mode of service and made it available only in the GST Portal under the View of additional notices and orders column, which, the petitioner was not aware and ultimately, the impugned orders came to be passed against the petitioner without even affording any opportunity of hearing to the petitioner, which is in total violation of principles of natural justice. Therefore, this Court is of the view that the impugned orders are nothing but an ex parte orders and the same have to be set aside. The matters are remanded back to the first responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.04.2024 and its annexure dated 29.04.2024, in GSTIN : 33AAAAM1788L1ZD/2018-19 for the FY 2018-19. 3. As the issue involved in all these Writ Petitions is interconnected, they were heard together and disposed of vide this Common Order. 4. The learned counsel for the petitioner would submit that all the notices/communications, which culminated in the impugned orders were merely uploaded in the GST portal, which, the petitioner has no occasion to view the same, therefore, the petitioner could not file reply nor appear for the personal hearing., however, the first respondent, without waiting for the petitioner's reply, and without hearing the petitioner, passed the impugned orders, which are nothing but ex parte orders, as the same suff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders' column, which, the petitioner was not aware and ultimately, the impugned orders came to be passed against the petitioner without even affording any opportunity of hearing to the petitioner, which is in total violation of principles of natural justice. Therefore, this Court is of the view that the impugned orders are nothing but an ex parte orders and the same have to be set aside. 8. Accordingly, this Court passes the following orders/direction:- i) a) The orders passed by the first respondent and the Summary of the Order in Form GST DRC-07, both dated 29.04.2024 having Ref.No.ZD330424232840Q and its annexure dated 29.04.2024, in GSTIN : 33AAAAM1788L1ZD/2018-19, for the FY 2018-19, impugned in W.P.No.3993 of 2025, b) the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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