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2025 (6) TMI 1780
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....nt Advocate (Taxes), takes notice on behalf of the respondent. 3.By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4.Learned counsel appearing for the petitioner would submit that, in the present case, the petitioner have not received any physical copy of the show cause notice and also personal hearing notice. The show cause notice dated 22.05.2024 and three reminders were uploaded in the GST Portal in "View Additional Notices and Orders" tab and the petitioner had no ocassion to open the GST Portal. Even the impugned order dated 16.08.2024 was also uploaded in the GST Portal in "View Additional Notices and Orders" tab, which is violation of principle of natural justice. 5.Fur....
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....for the petitioner as well as the learned Government Advocate appearing for the respondent and upon perusal of the materials, it is evident that the impugned show cause notice was uploaded on the GST Portal in View Additional Notices and Orders" Tab. According to the petitioner, the petitioner was not aware of the issuance of the show cause notice issued through the GST Portal and 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. 9.No doubt sending notice by uploading in portal is a suf....
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....t in W.P.Nos.25081 of 2023, etc, whereby, this Court, vide common order dated 17.10.2024, had quashed the impugned order passed by the Department. In such view of the matter, this Court is inclined to quash the impugned order dated 16.08.2024 as regards the aforesaid issue pertaining to Section 16(4) of GST Act. As far as other issues are concerned, this Court is inclined to set aside the impugned order dated 16.08.2024 passed by the respondent since lack of opportunities being provided to the petitioner. 11.Accordingly, this Court passes the following order:- (i) The impugned order dated 16.08.2024 is quashed only to the extent of issue relates to the claim made by the petitioner for ITC, which is barred by limitation in terms ....