9911796707
TMI Blog2025 (3) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 orders are set aside - the matters are remanded back to the first respondent for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the FY 2018-19 and to direct the first respondent to dispose of the rectification application. 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 suffer f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders' 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 order passed by the first respondent in Reference No.ZD331224093911H in GSTIN-33AAAAM1788L1ZD dated 11.12.2024, for the FY 2018-19, impugned in W.P.No.4003 of 2025, b) the order passed by the first respondent and the Summary of the Order in Form GST DRC-07, both dated 29.04 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
