2025 (8) TMI 555

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....:- C.S.C. 1. Heard Shri Ishank Srivastava holding brief of Sri Punit Kumar Srivastava, learned counsel for the petitioner and Shri Ankur Agarwal, learned Standing Counsel for the State-respondents. 2. Present petition has been filed for the following reliefs:- "i) Issue a Writ, Order or Direction in nature of "Certiorari" thereby quashing the Impugned Order U/s 73 of GST Act, 2017 i....

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....n 73 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal and consequently, the petitioner being unaware of issuance of the notice as well as passing of the order, could neither appear before the authority nor question the validity of the impugned order within the period of limitation. 4. Thus, according to the learned counsel for the petitioner the peti....

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....have to be addressed by the GST Network a separate entity constituted to design maintain and run the web portal. 6. At present, it does appear that the petitioner is entitled to a benefit of doubt. No material exist to reject the contention being advanced that the impugned order was not reflecting under the tab "view notices and orders". On merits, as noted in the earlier orders an other disput....