2024 (12) TMI 1400

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Mr. Akhil Gupta, Advocates (M-9716694879). For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advocates (M-9654298599). ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition under Articles 226 and 227 of the Constitution of India has been filed by the Petitioner challenging the impugned order dated 21st Feb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t uploading of notices under the heading of 'Additional Notices' would not be sufficient service of notice in terms of Section 169 of the CGST Act. The ld. Counsel further relies on the judgment of ACE Cardiopathy Solutions (P.) Ltd. v. Union of India [W.P. (C) No. 6758/2024 dated 10th May, 2024]. 5. In the aforesaid cases this Court had given the benefit to the Petitioner so long as an affidav....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that uploading of the notices 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 reg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es had addressed the issue and had re-designed the portal to ensure that 'View Notices' tab and 'View Additional Notices' tab were placed under one heading. 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 t....