2024 (7) TMI 530

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....ch, 2018. 2. The petitioner contends that it is the petitioner's case that neither the show cause cum demand notice dated 21st September, 2023 issued under Section 73 of the said Act in DRC-01 nor the adjudication order dated 29th December, 2023 passed by the proper officer issued under Section 73 (9) of the said Act in form DRC-07 was uploaded on the common portal. 3. Mr. Dasgupta, learned advocate representing the petitioner by placing reliance on a communication dated 23rd November, 2023 issued by the Principal Commissioner GST submits that it is the obligation of the proper officer prior to passing an adjudication order under Section 73 (9) of the said Act to issue a show cause notice under Section 73 (1) of the said Act and to up....

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....effect of vitiating the entire proceeding, especially when the said show cause notice was duly served on the petitioner and the petitioner had also responded to the same. 7. Mr. Banerjee, by placing a print out of copy of e-mail communication dated 20th May, 2024 which is taken on record, submits that the order in DRC 07 has been uploaded on the portal on 20th May, 2024. Having regard to the aforesaid, it is submitted that in the light of the order dated 29th December, 2023 in Form DRC-07 being uploaded, there cannot be any difficulty on the part of the petitioner to prefer an appeal. 8. Mr. Dasgupta, in response, submits that to the petitioner's knowledge, the order dated 29th December, 2023 in form DRC-07 is yet to be uploaded. 9....

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....ce of notice is to make the same available on common portal while one of the other modes for service is by registered/speed post. Admittedly, since, the petitioner had been served with the show-cause notice by speed post and the petitioner having responded to the same, the above in my view, constitutes substantial compliance of statutory provision as regards service of notice. Having regard to the above, the show-cause notice or the order does not get vitiated simply because the same had not been uploaded on the common portal. Mr. Dasgupta, learned advocate representing the petitioner could not identify any prejudice caused to the petitioner for reasons of the show cause notice not being uploaded on the common portal. Insofar as, the adjudi....