2024 (7) TMI 810

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... K. Batra, Mr. Manish Khurana, Ms. Priyanka Jindal and Mr. Nikhin Alex, Advocates. For the Respondent Through: Mr. Avishkar Singhvi, ASC along with Mr. Shubham Kumar, Mr. Vivek Kumar Singh and Mr. Naved Ahmed, Advocates for GNCTD. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 08.04.2024 (hereafter the impugned order) passed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....India: [2024] 163 taxmann.com 17 (Delhi). 5. In the said decision, this Court had rejected the contention that uploading of the notices under the heading 'Additional Notices' would be sufficient service in terms of Section 169 of the CGST Act. The relevant extract of the said decision is set out below :- "4. Learned counsel for respondent submits that in terms of Section 169 of the Cen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eading of "User Services" and not under the heading "View Notices and Orders". 6. The GST Authorities had addressed the issue and had re-designed the portal to ensure that 'View Notices' tab and 'View Additional Notices' tab were placed under one heading. The impugned SCN was issued before the portal was re-designed. 7. In view of the above, the present petition is allowed and the impugned o....