2024 (5) TMI 1309

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....or the Petitioner: Mr.Abhishek Garg, Mr. Yash Gaiha and Mr. Ranesh Singh Mankotia, Advocates For the Respondents: Mr. Udit Malik, ASC with Mr. Vishal Chanda, Advocate for GNCTD JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 04.12.2023 whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 12,92,704.00 against the petitioner has been disposed ....

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....b of "Additional Notices and Orders", petitioner was unaware of any such proceedings initiated against it. 4. Reference may be had to the judgment of the High Court of Madras in W.P. No. 26457/2023, titled M/s East Coast Constructions and Industries Ltd. vs. Assistant Commissioner (ST) dated 11.09.2023, wherein the High Court of Madras has noticed that communications are placed under the heading ....

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....' 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 dema....

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....rmations. It has however resulted in the petitioner failing to notice the notice that was issued to the petitioner prior to the impugned order on 20.03.2023. It went unnoticed by the petitioner, as a result of which, the impugned orders have been passed on 29.04.2023." 6. Attention is also drawn to yet another judgment of Madras High Court dated 08.02.2024 in Writ Petition No. 2746/2024, titled M....