2024 (9) TMI 163

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.... CX ORDER 1. The petitioner by alleging that without issuance of show cause in Form GST DRC-01 and without uploading the same on the portal, a determination had been made by the respondents on 30th December, 2023 under Section 73(9) of CGST/WBGST Act 2017 (hereinafter referred to as the "said Act"), has filed this writ petition. 2. Mr. Banerjee, learned advocate appearing on behalf of the....

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....rior to passing of the adjudication order dated 30th December, 2023, by the proper officer for the tax period 2017-18 to 2022-23. It is true that the Form GST DRC-01 had not been uploaded on the portal, however, since Section 169 of the CGST/WBGST Act, 2017 contemplates service of notice by e-mail communication, I am of the view that there is no irregularity on the part of the respondents in servi....