2024 (4) TMI 295

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....VINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. R.P. Singh, Advocate. For the Respondents: Mr. Anurag Ojha, Senior Standing Counsel with Mr. Subham Kumar, Advocate for R-1. Mr. Rajeev Aggarwal, Additional Standing Counsel with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar and Ms. Samridh Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitione....

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....r, however, after recording the narration, records that a demand as ex-parte is created. It merely states that "And whereas, it is noticed that the Taxpayer neither filed reply/explanation within stipulated period nor appeared for Personal Hearing before Proper Officer on the given date and time, Further, another opportunity to submit reply and observing principles of natural justice, opportunity ....

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.... petitioner had been cancelled retrospectively with effect from 26.07.2017. 6. It is an admitted case of the Department that in case registration is cancelled retrospectively, the taxpayer cannot access the portal. Accordingly, there is merit in the contention of the petitioner that he was not served with the impugned Show Cause Notice and the impugned order which was issued after the registrat....