2025 (8) TMI 700

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the submission of the Petitioner is that the Show Cause Notice dated 28th September, 2023, from which the impugned order arises, was uploaded on the 'Additional Notices Tab' on the GST portal. The reminder notice dated 11th December, 2023 was also uploaded on the Additional Notices Tab. 4. Therefore, it is stated that the said notices were not brought to the knowledge of the Petitioner due to which no reply was filed. Hence, the impugned order was passed without providing the Petitioner with an opportunity to challenge the case on merits. 5. The Court has heard the parties. In fact, this Court in W.P.(C) 13727/2024 titled 'Neelgiri Machinery through its Proprietor Mr. Anil Kumar V. Commissioner Delhi Goods And Service Tax And Others'....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....olved in the present case is squarely covered by the decisions of this Court in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India & Ors.: Neutral Citation No. 2024:DHC:4108-DB as well as in Kamla Vohra v. Sales Tax Officer Class II/ Avato Ward 52 : Neutral Citation No.2024:DHC:5108- DB. 7. He states that possibly, the petitioner did not had the access of the Notices as they were projected on the GST Portal under the tab 'Additional Notices & Orders'. He submits that the said issue has now been addressed and the 'Additional Notices & Orders' tab is placed under the general menu and adjacent to the tab 'Notices & Orders'. 8. In view of the above, the present petition is allowed and the impugned order is set aside.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the notice of the Petitioner. Further, the reminder notice was also uploaded on the Additional Notices Tab on 11th December, 2023. Under such circumstances, considering the fact that the Petitioner did not get a proper opportunity to be heard and no reply to the Show Cause Notice has been filed by the Petitioner, the matter deserves to be remanded back to the concerned Adjudicating Authority. 8. Accordingly, the impugned order dated 27th December 2023, is set aside. The Petitioner is granted time till 31st August, 2025, to file the reply to Show Cause Notice. Upon filing of the reply, the Adjudicating Authority shall issue a notice for personal hearing to the Petitioner. The personal hearing notice shall be communicated to the Petitione....