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TMI Blog2025 (3) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... ring has been done through hybrid mode. 2. The present petitions are filed by the Petitioner-M/s Neelgiri Machinery (hereinafter 'the Company') assailing- (i) the Show Cause Notices dated 4th December, 2023 and Demand Order dated 23rd April 2024 in W.P.(C) 13727/2024 (ii) the Show Cause Notices dated 23th September, 2023 ('SCN') and Demand Order dated 5th December, 2023 in W.P.(C) 13752/2024 on the grounds that the same were never served upon it. The Petitioner has filed W.P.(C) 13727/2024 with respect to Assessment Year 2018-19 and 3. The case of the Petitioner is that although the SCNs were uploaded on the portal, they were placed under the category of "Additional Notices and Orders," rendering them not directly visible. 4. Vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only on Additional notice and orders Tab and hence, may have been missed by the Petitioner. 6. Be that as it may, the intention is to ensure that the Petitioner is given an opportunity to file its reply and is heard on merits and that orders are not passed in default. Since there is no clarity on behalf of the Department, this Court follows the order dated 9th September, 2024 in Satish Chand Mittal (Trade Name National Rubber Products) vs. Sales Tax Officer SGST, Ward 25-Zone 1 (W.P.(C) 12589/2024; DHC) as also order dated 23rd December, 2024 in Anant Wire Industries vs. Sales Tax Officers Class II/Avato, Ward 83 & Anr. (W.P.(C) 17867/2024; DHC) where the Court under similar circumstances remanded back the matter to ensure the Noticee/Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity to reply to the impugned SCN within a period of two weeks from date. The Adjudicating Authority shall consider the same and pass such order, as it deems fit, after affording the petitioner an opportunity to be heard. 10. The present petition is disposed of in the aforesaid terms. 11. All pending applications are also disposed of." 7. The impugned demand orders dated 23rd April, 2024 and 5th December, 2023 are accordingly set aside. In response to show cause notices dated 04th December, 2023 and 23th September, 2023, the Petitioner shall file its replies within thirty days. The hearing notices shall now not be merely uploaded on the portal but shall also be e-mailed to the Petitioner and upon the hearing notice being received, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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