2024 (7) TMI 1300

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....rough: Mr. Wahaj Ahmad Khan, Adv. For the Respondents 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 18.12.2023 (hereafter the impugned order) passed under Section 73....

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.... was assigned Goods and Services Tax Identification No.- 07AQXPR6876N1ZD (GSTIN) 5. The impugned SCN was uploaded on the portal in the category of 'Additional Notices and Orders,' which the petitioner claims were not easily accessible. It is contended that the show cause notices were required to be placed under the heading of 'Notices and Orders' but the same was not done. 6. Learned counsel....

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....erence 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. v. Assistant Commissioner (ST) dated 11-9-2023, wherein the High Court of Madras has noticed that communications are placed under the heading of "View Notices and Orders" and "View Additional Notices and Orders". The Madras High Court had directed the respon....