2025 (4) TMI 1633

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....r-Sparkin Sunlit Private Limited seeking setting aside of show cause notice dated 9th December, 2023 issued (hereinafter, 'the SCN') issued by Respondent No. 1-Department of Trade & Taxes, GNCTD. The Petitioner further challenges the subsequent demand order passed thereupon by Respondent No. 2-GSTO, Ward 74, Zone 7 dated 29th March, 2024 (hereinafter, 'the demand order'). 3. The case of the Petitioner is that the said SCN did not come to the knowledge of the Petitioner as the same was uploaded by the Respondent No. 1-Department on the 'additional notices tab'. It is further submitted by the ld. Counsel for the Petitioner that the present case is fully covered by the decision in W.P.(C) 12589/2024 titled Satish Chand Mittal (Trade Name Na....

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....2024:DHC:5108-DB. 7. He states that possibly, the petitioner did not had the access of the Notices as they were projected on the GST Portal under the tab 'Additional Notices & Orders'. He submits that the said issue has now been addressed and the 'Additional Notices & Orders' tab is placed under the general menu and adjacent to the tab 'Notices & Orders'. 8. In view of the above, the present petition is allowed and the impugned order is set aside. 9. The respondent is granted another opportunity to reply to the impugned SCN within a period of two weeks from date. The Adjudicating Authority shall consider the same and pass such order, as it deems fit, after affording the petitioner an opportunity to be heard." 6....

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....ed counsel appearing for the respondent, on advance notice, fairly states that the principal issue involved in the present case is squarely covered by the decisions of this Court in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India & Ors.: Neutral Citation No. 2024:DHC:4108-DB as well as in Kamla Vohra v. Sales Tax Officer Class II/ Avato Ward 52 : Neutral Citation No.2024:DHC:5108-DB. 7. He states that possibly, the petitioner did not had the access of the Notices as they were projected on the GST Portal under the tab 'Additional Notices & Orders'. He submits that the said issue has now been addressed and the 'Additional Notices & Orders' tab is placed under the general menu and adjacent to the tab 'Notices & Orders'. ....