2024 (8) TMI 572

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....JUSTICE SACHIN DATTA For the Petitioner Through: Mr. Puneet Rai, Mr. Sanjay Sharma and Ms. Srishti Sharma, Advs. For the Respondents Through: Mr. Udit Malik, ASC (Civil) and Mr. Vishal Chanda, Adv. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 15.04.2024 (hereafter the impugned order) passed under Section 73 of the Delhi ....

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.... be sufficient service in terms of Section 169 of the Central Goods & Services Tax Act, 2017. 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 Central Goods and Services Tax Act, 2017, uploading of a notice on the portal is sufficient compliance with regard to intimation to the taxpayer. 5....

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....e portal to ensure that 'View Notices' tab and 'View Additional Notices' tab are placed adjacent to one another and under one heading. 6. Admittedly, 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 order is set aside. 8. The matter is remanded to the concerned authority to adjudicate the impugned SCN ....