2024 (5) TMI 1425

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....ch 31st March 2023 issued for the period 2017-18 and the order dated 16th June 2023 issued by the respondent no. 3 forming annexure P-9 to the writ petition. 3. Mr. Ray, learned advocate appearing for the petitioner by drawing attention of this Court to the pre show cause notice and the show cause notice forming part of the writ petition submits that the aforesaid show cause notice including the order under Section 74 of the said Act had not been uploaded in the "view notices and orders" section of the portal. The same were in fact uploaded in the "additional notices and orders" section. 4. According to him, inasmuch as the aforesaid notices were uploaded in the "additional notices and orders" section the petitioner had missed the said no....

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....ns whereof, the petitioner had missed the said notices, no statement had been made in the petition as to when the petitioner had came to learn with regard to the aforesaid notices or with regard to order passed under Section 74 of the said Act. 7. By placing reliance on Section 169(1)(d) of the said Act it is submitted that the said notices had been duly published in a common portal to which the petitioner had access. Inasmuch as the notices had been published in a common portal, the petitioner cannot claim that he had missed the notice or otherwise had been prevented from responding to the show cause. 8. Heard the learned advocates appearing for the parties and considered the materials on record. 9. In this case I notice that although, ....