2025 (5) TMI 1678

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.... Maini, Advocates. For the Respondents Through: Mr. Aditya Singla, SSC (CBIC) with Ms. Shreya Lamba and Mr. Umang Mishra, Advocates. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- M/s AS Enterprises through its Proprietor- Mr. Sharad Narula challenging the order dated 4th February, 2025 (hereinafter, 'the impugned order....

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....nd it is seen that the above stated emails were sent on 25th May, 2022 at 23:54 hrs and 26th May, 2022 at 7:46 a.m. Both these e-mails contain the SCN dated 24th May, 2022, as also the entire set of the Relied upon Documents (hereinafter, RUDs). 6. The second submission by Mr. Banati is that the SCN was not uploaded on the Goods and Service Tax (hereinafter, 'GST') Portal of the Petitioner. Hence....