2025 (6) TMI 1341

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....taken up for disposal for final disposal at the stage of admission. 3. The learned counsel for the petitioner submitted that the petitioner is a partnership firm dealing in leather goods and is registered under the Central Goods and Service Tax Act, 2017. During the relevant period viz. 2019-20, the petitioner had filed its return and paid the appropriate taxes. During the audit, it was noticed that the petitioner had availed an excess claim of ITC. Pursuant thereto, a show cause notice in Form DRC-01 dated 27.05.2024 was issued to the petitioner through GST common portal, followed by one reminder. However, the petitioner had neither filed its reply nor availed the opportunities of personal hearing. Hence, the impugned orders came to be pa....

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....d the original of the said show cause notice was not furnished to them. In such circumstances, this Court is of the view that the impugned assessment order came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice. 8. No doubt sending notice by uploading 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, otherwis....