2025 (9) TMI 388

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....sion stage itself. 3. The learned counsel for the petitioner would submit that the show cause notice was issued by the respondent on 22.05.2024. Subsequently, 3 reminder notices were also issued by the respondent. However, the said notices were uploaded in the GST Portal and no physical copy of the same were served to the petitioner. Hence, being unaware of the said notices, the petitioner failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Hence, this petition has been filed. 4. Further, he would submit that one of the issues involved in the present writ petition is with regard to the clai....

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..... In such circumstances, this Court is of the view that the impugned assessment order came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice. 9. No doubt, sending notice by uploading in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of the fact that no response from the petitioner to the show cause notices etc., the Officer should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act, which are also the valid mode of service under the Act, otherwise it will not be an effective service, rather, it would only fulfil....

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....sed by the Department. In such view of the matter, this Court is inclined to quash the impugned order only the aspect of aforesaid issue pertaining to Section 16(4) of GST Act. As far as other issues are concerned, this Court is inclined to set aside the impugned order dated 30.06.2023 passed by the respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 17.08.2024 is quashed only to the extent of issue relates to the claim made by the petitioner for ITC, which is barred by limitation in terms of Section 16 (4) of the CGST Act, 2017 (ii) As far as other issues are concerned, the impugned order dated 17.08.2024 is set aside and the matter is remanded to the respondent for fresh consider....