TaxTMI 
TaxTMI 
TaxTMI 
2024 (7) TMI 533
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....inafter referred to as the "said Act") for the tax period from July 2017 to March 2018 but also the adjudication order dated 28th August 2023 issued under Section 73 (9) of the said Act, inter alia, including the notice issued under Section 79 (1) (c) of the said Act dated 21st February 2024 issued in Form GST DRC-13, thereby attaching the petitioner's bank account and calling upon the petitioner's banker to make payment of a sum of Rs. 78,37,155/-. 3. It is the petitioner's case that the petitioner is a registered taxpayer (RTP), under the provisions of the said Act. Although, a proceeding under Section 73 of the said Act was initiated, which culminated in an order dated 28th August 2023 passed under Section 73 (9) of the said Act, the pe....
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....nts to offer an adequate opportunity to the petitioner, firstly to respond to the show cause and secondly denying the petitioner an opportunity to challenge the said order, since both the notice as well as the adjudication order, were uploaded in the "view additional notices and orders" section of the portal instead and place of "view notices and orders" section. To demonstrate that the aforesaid show cause notice and the adjudication order were uploaded in the "view additional notices and orders" section of the portal, the screenshot of the relevant part of the portal has been placed before Court. Copies thereof, are also made over to the learned advocate for the State respondents. 6. In support of his contention that the show-cause notic....
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....ce and the adjudication order appearing in the "view additional notices and orders" section of the portal is concerned, Mr. Siddiqui submits that the respondents have no control over the same. It is for the GSTN authorities to upload the show cause notice and the adjudication order. By placing reliance on the provisions of the said Act he submits that the petitioner has an efficacious alternate remedy available and this Court may in the facts of the case permit the petitioner to approach the appellate authority. 8. Mr. Saha, learned advocate enters appearance on behalf the respondent no. 5. He, however, undertakes to file the vakalatnama on behalf of the respondent no. 5 latest by 4th July 2024. 9. Heard the learned advocates appearing fo....
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.... and orders" is found. Let a copy of the print out of the screenshot of the portal be retained with the record. The petitioner's advocate would, however, submit that the portal has been redesigned recently. 12. Having regard to the aforesaid, it cannot be said that the petitioner had little or no opportunity to respond to the show cause notice. Further, at this stage without going into the controversy whether uploading of a notice in the "view additional notices and orders" section of the portal constitutes due service of notice within the meaning of Section 69 (1) (d) of the said Act, I am of the view since, there may have been some confusion in identifying the notice/orders in the pre-redesigned dashboard of the portal, the petitioner sh....