2025 (8) TMI 1214

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....Respondent Through: Ms. Vaishali Gupta, Adv. ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 47570/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 11620/2025, CM APPL. 47569/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the two....

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....that context the portal was accessed by counsels and they are stated to have learnt of the impugned show cause notices and orders. Ld. Counsel relies upon the said order dated 19th May, 2025 passed by this Court in W.P.(C) 6683/2025 titled AB Players Exports Pvt. Ltd. v. Commissioner, CGST, Delhi West where certain reliefs were granted to the Petitioner. 6. It is also submitted that pursuant to t....

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.... the portal was accessible even during suspension would not be justified. 9. However, the Court believes the explanation given by the Petitioner to the effect that when the order dated 19th May, 2025 was passed by this Court wherein certain procedures had to be complied with by the Petitioner, the lawyers came across the impugned orders and notices. 10. Believing the Petitioner's explanation to ....