2024 (9) TMI 497

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....USTICE SACHIN DATTA For the Petitioner Through: Mr. Abhishek Garg, Mr Yash Gaima, Mr. Ranesh Singh Mankotia and Mr. Naman Mehta, Advocates. For the Respondent Through: Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Advocate. ORDER PER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 02.03.2024 (hereafter the impugned order) passed under Section 73 of th....

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....ces 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 Central Goods and Services Tax Act, 2017, uploading of a notice on the portal is sufficient compliance with regard to intimation to the taxpayer.....

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....d the 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 redesigned. 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 afr....