2025 (8) TMI 555

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....stava 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 in term of DRC 07 Dated 24.12.2023 for financial ....

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....es 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 petitioner could not seek appropriate remedy against that ord....

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....onstituted 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 dispute exists whether all replies and annexures to the replies as ....