2024 (7) TMI 743

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....bsp; RAJA BASU CHOWDHURY, J: 1. Affidavits of service filed in Court today is retained with the record. 2. Although, the present writ petition has been filed inter alia, challenging the notifications dated 5th July 2022 and 31st March 2023 issued under Section 168A of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act"), at the very outset Mr. Ray, learned advocate appearing fo....

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....h December, 2023, in the portal, in other section does not constitute service of such notice or order on the petitioner. 4. According to him, the show cause notice issued under Section 73 of the said Act and the order issued under Section 73(9) of the said Act were in fact uploaded on the "view additional notices and orders" section of the portal. The complex nature of the portal, prior to the sa....

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....esaid fact had come to the light from the disclosure made by the petitioner's banker. Copy of the aforesaid notice was also not forwarded to the petitioner. 6. Mr. Ray, by placing before this Court a letter dated 28th May 2024 issued by the Assistant Commissioner, Raiganj Charge, submits that by the aforesaid communication, the attachment order on the petitioner's bank account had since, been wit....

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.... the petitioner's bank account. 8. Heard the learned advocates appearing for the respective parties and considered the materials on record. 9. Admittedly, in this case it is noticed that the show cause notice issued under Section 73 of the said Act was not uploaded in the "view notices and orders" section of the portal. It is, however, not in doubt that by email communications the petitioner was....