2025 (5) TMI 1610

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....is Khan & Mr. Wahaj Ahmad Khan, Advs. (M-9818509340) For the Respondent Through: Ms. Monica Benjamin, SSC with Ms. Nancy Jain, Adv. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Khaleeque Ahmed, proprietor of M/s Mark Ad Grafix under Article 226 of the Constitution of India, inter alia, assailing....

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....t. As per the Department, the Show Cause Notice was not uploaded on the portal. The pre-notice consultation was also dispatched on 16th October, 2023 and the Show Cause Notice was dispatched on 29th November, 2023. However, ld. Senior Standing Counsel concedes that the two documents were not uploaded on the portal. 5. Moreover, the ground that has been raised by the Petitioner is that the impug....

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.... GST Department ought to create a proper SOP for following a consistent practice of: a) Uploading all notices, orders and communications on the portal; Secondly - by sending all such communications, notices and orders through email on the registered email address; Finally - the said correspondence could also be sent by speed post; b) In respect of lack of signatures and DIN Numbe....