2024 (5) TMI 974

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....is case: For the Petitioner: Mr. Gaurav Gupta, Advocate. For the Respondents: Mr. Gaurav Mishra, SPC for R-1. Mr. Rajeev Aggarwal, ASC with Ms. Shaguftha Badhwar and Ms. Samridhi Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 13.03.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017, whereby a demand has been created ....

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....on is taken up for hearing today. 4. Learned counsel for respondent submits that in terms of Section 169 of the Central Goods and Services Tax Act, 2017, uploading of a notice on the portal is sufficient compliance with regard to intimation to the taxpayer. 5. We are unable to accept the contention of the learned counsel, reference may be had to the judgment of the High Court of Madras in W.....

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....- "3. The only ground on which the, the impugned orders are under challenge is that the notices, which preceded the impugned orders were hosted in the Dashboard of the petitioner meant for 'Additional Notices and Orders' whereas, the notices should have been hosted by the respondent in the Dash Board for 'View Notices and Orders'. 4. The learned counsel for the petitioner has dra....

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...."Additional Notices and Orders", the petitioner failed to notice and file a reply to the Show Cause Notice. xxxx xxxx xxxx 9. The problem has arisen on account of the complex architecture of the web portal. It has been designed to facilitate easy access of informations. It has however resulted in the petitioner failing to notice the notice that was issued to the petitioner prior ....