2025 (8) TMI 1059

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....e impugned orders passed on 20th December, 2023 and 5th April, 2024 (hereinafter collectively "the impugned orders") in respect of the Financial Year 2017-18 and 2018-19, respectively. The Petitioner has also challenged the corresponding Show Cause Notices dated 24th September, 2023 and 5th December, 2025 (hereinafter collectively "the impugned SCN") in respect of which the impugned orders have been passed. 3. The main ground for challenge raised by the Petitioner against the said orders and show cause notices is that the impugned SCN were uploaded on the "Additional Notices Tab" of the GST portal. Further, it is stated the reminder notices issued on 14th November, 2023 and 6th February, 2024 were also uploaded on the "Additional Notices....

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....W.P.(C) 13727/2024 titled 'Neelgiri Machinery through its Proprietor Mr. Anil Kumar V. Commissioner Delhi Goods And Service Tax And Others', under similar circumstances where the SCN was uploaded on the 'Additional Notices Tab' had remanded the matter in the following terms: "6. Be that as it may, intention is to ensure that the Petitioner is given an opportunity to file its reply and is heard on merits and that orders are not passed in default. Since there is no clarity on behalf of the Department, this Court follows the order dated 9th September, 2024 in Satish Chand Mittal (Trade Name National Rubber Products) vs. Sales Tax Officer SGST, Ward 25-Zone 1 (W.P.(C) 12589/2024; DHC) as also order dated 23rd December, 2024 in....

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....ced 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. 9. The respondent is granted another opportunity to reply to the impugned SCN within a period of two weeks from date. The Adjudicating Authority shall consider the same and pass such order, as it deems fit, after affording the petitioner an opportunity to be heard. 10. The present petition is disposed of in the aforesaid terms. 11. All pending applications are also disposed of." 7. The impugned demand orders dated 23rd April, 2024 and 5th December, 2023 are accordingly set aside. In response to show cause notices dated 04th December, ....