2024 (5) TMI 1186

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....with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar and Ms. Samridhi Vats, Advocates for R-3 to 6. Mr. Pratap Singh Dahiya, Ms. Nausha Batra and Ms. Shivani Gupta, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 07.12.2023 whereby the impugned Show Cause Notice dated 25.09.2023, proposing a demand of Rs. 5,83,18,566.00 against the petitioner has been disposed of and a demand including penalty had been raised against the Petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Issue notice. Notice is accepted by learned counsel for respondents. With the consent of parties, the petition is taken up for final disp....

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.... 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 drawn attention to the manual copy given by the respondent in the web portal, which reads as under:- "How can I view or download the notices and demand orders issued by the GST tax authorities? To view or download the notices and demand orders issues by the GST tax authorities, perform the following steps: 1. Access the www.gst.gov.in URL. The GST Home page is displayed. 2. Login ....

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.... Notices" tab and accordingly could not respond to the Show Cause Notice. 8. Perusal of the impugned order shows that the impugned order categorically records that the tax payer has not replied or appeared in person and a demand as ex-parte is created. It merely states that "Further, another opportunity to submit reply and for the sake of natural justice opportunity for Personal Hearing, as per provision of Section 75 (4) DGST Act, was also provided to the taxpayer by issuing "REMINDER" through the GST portal. Now, since no reply/explanation has been received from the taxpayer despite sufficient and repeated opportunities, which indicate that the taxpayer has nothing to say in the matter. In view of aforesaid circumstances, the undersign....