2024 (7) TMI 1299

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....ACHIN DATTA For the Petitioner Through: Mr. Wahaj Ahmad Khan, Adv. For the Respondent Through: Mr. Udit Malik & Mr. Vishal Chanda, Advs. for R-1&2. Mr. Avishkar Singhvi, Mr. Shubham Kumar, Mr. Vivek Kumar Singh & Mr. Naved Ahmad, Advs. for GNCTD. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 30.12.2023 (hereafter the impu....

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.... is registered with the GST Authorities since 01.07.2017. The petitioner was assigned the Goods and Services Tax Identification Number - 07ARTPK8063B1ZK. 5. The learned counsel for the petitioner submitted that the impugned SCN was uploaded on the portal in the category of 'Additional Notices and Orders' which were not easily accessible. It is contended that the show cause notices were required....

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....timation to the taxpayer. 5. We are unable to accept the contention of the learned counsel, reference may be had to the judgment of the High Court of Madras in W.P. No.26457/2023, titled M/s East Coast Constructions and Industries Ltd. vs. Assistant Commissioner (ST) dated 11.09.2023, wherein the High Court of Madras has noticed that communications are placed under the heading of "View No....