2025 (6) TMI 1246

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....): Mr. T. N. C. Kaushik Additional Government Pleader (taxes) ORDER Challenging the order dated 25.04.2024 passed by the respondent relating to the assessment year 2018-19, the petitioner had filed the present Writ Petition. 2. Mr. T. N. C. Kaushik, learned Additional Government Pleader (taxes), takes notice on behalf of the respondent. By consent of the parties, the main Writ Petition is....

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.... was uploaded in the common portal, thereby, the petitioner was unaware of the initiated proceedings and thus unable to participate in the adjudication proceedings. 5. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to....

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.... in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of the fact that no response from the petitioner to the show cause notices etc., the Officer should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act, which are also the valid mode of service under the Act, otherw....

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....lack of opportunities being provided to serve the notices/orders etc., effectively to the petitioner. Hence, this Court is inclined to set-aside the impugned order with terms, by issuing the following directions:- i) The impugned order dated 25.04.2024 passed by the respondent is set aside. ii) Consequently, the matter is remanded to the respondent for fresh consideration. ....