2025 (9) TMI 472

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....S.C. ORDER 1. Heard Ms. Pooja Talwar, 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 relief:- "(i) Issue writ, order or direction in the nature of Certiorari quashing the ex-parte impugned order dated 20.04.2024 passed by the respondent no.2 under Section 73 (9) o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ately, the dispute between the parties boiled down to the issue due communication of the impugned order dated 20.04.2024. The petitioner claims that the same was not uploaded in the manner required inasmuch as the impugned order does not show up on the assessee's portal under the tab "view notices and orders". Rather, it reflects under the other tab for "additional notice and orders". 4. Thus, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Shri Ankur Agarwal fairly states that if it all issue may have to be addressed by the GST Network a separate entity constituted 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....