2025 (6) TMI 1565

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....ellant: Mr. Arjun K.K For the Respondent : Mr. T. N. C. Kaushik, Additional Government Pleader (Taxes) COMMON ORDER Since the issue involved and the relief sought in both these Writ Petitions are identical in nature, the same were heard together and disposed of vide this common order. 2. Challenging the orders dated 15.03.2024 and 24.08.2024 passed by the respondent relating to the fin....

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....ed counsel for the petitioner that neither the show cause notices nor the impugned orders of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded in the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings. It is further submitted by the learned counsel f....

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....the respondent. 7. Since, the above order is made on the basis of the statement made by the learned counsel for the petitioner that the entire disputed tax has been remitted already, the respondent may verify the same. 8. In view of the above, this Court passes the following directions: (i) The impugned orders dated 15.03.2024 and 24.08.2024 are set aside and the matters are remande....