2025 (4) TMI 1511

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...., Mr. Suprateek Neogi and Mr. Priyanshu, Advs. (M: 9971933199) For the Respondents Through: Mr. Sumit K. Batra, Adv. (M: 7827412389) ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- M/s Blackmelon Advance Technology Company Pvt. Ltd. seeking quashing of the DRC-07 order passed by Respondent No. 2- Sales Tax Officer, Class....

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....bearing Reference Number: ZA070622019908C was issued by Respondent No. 2 on 6th June, 2022 on the ground that the firm is not functioning from Delhi. 6. Subsequently, a Show Cause Notice (hereinafter, the SCN) dated 21st May, 2024 bearing reference no. ZD070524019705E appears to have been uploaded on the portal by Respondent No. 2 wherein liability has been imposed upon the Petitioner for FY 2019....

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....al for a different purpose. The Petitioner then tried to file an appeal against the order which could not be filed as the time limit for the same had expired. 9. Ld. counsel for the Respondents submits that the allegation that the notice was uploaded in the 'Additional Notices and Orders' tab is incorrect as the portal has been changed as of January, 2024. 10. The Court has heard the parties. Un....