9911796707
TMI Blog2025 (4) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Mr. Suprateek Neogi and Mr. Priyanshu, Advs. (M: 9971933199) For the Respondents Through: Mr. Sumit K. Batra, Adv. (M: 7827412389) ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- M/s Blackmelon Advance Technology Company Pvt. Ltd. seeking quashing of the DRC-07 order passed by Respondent No. 2- Sales Tax Officer, Clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bearing Reference Number: ZA070622019908C was issued by Respondent No. 2 on 6th June, 2022 on the ground that the firm is not functioning from Delhi. 6. Subsequently, a Show Cause Notice (hereinafter, the SCN) dated 21st May, 2024 bearing reference no. ZD070524019705E appears to have been uploaded on the portal by Respondent No. 2 wherein liability has been imposed upon the Petitioner for FY 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal for a different purpose. The Petitioner then tried to file an appeal against the order which could not be filed as the time limit for the same had expired. 9. Ld. counsel for the Respondents submits that the allegation that the notice was uploaded in the 'Additional Notices and Orders' tab is incorrect as the portal has been changed as of January, 2024. 10. The Court has heard the parties. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not have knowledge of the SCN and the subsequent proceedings arising therefrom, this Court, while exercising jurisdiction under Article 226 of the Constitution of India is of the opinion that an opportunity ought to be afforded to the Petitioner to assail the order on merits. 13. Accordingly, let the Petitioner file an appeal before the Appellate Authority under Section 107 of the Act within a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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