2025 (4) TMI 728

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and Mr. Shobhit Minocha, Advocates For the Respondents Through: Ms. Urvi Mohan, Advocate ORDER PER CM APPL. 18972/2025 (Exemption) Allowed, subject to all just exceptions. W.P.(C) 4087/2025 1. The Petitioner has approached this Court challenging the Order dated 21.12.2023 passed by the Respondent No.1 under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udgment of this Court in Kamla Vohra v. Sales Tax Officer Class II, [W.P. (C) No.9261/2024 dated 10th July, 2024] wherein it was held that 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. He further relies on the judgment of ACE Cardiopathy Solutions (P.) Ltd. v. Union of India, [W.P. (C) No. 6758/2024....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urt, including in ACE Cardiopathy Solutions (P.) Ltd. v. Union of India: [2024] 163 taxmann.com 17 (Delhi). 5. In the said decision, this Court had rejected the contention 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 fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "View Additional Notices and Orders" were under the heading of "User Services" and not under the heading "View Notices and Orders". 6. The GST Authorities 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 abo....