2025 (10) TMI 787

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of which the impugned order is passed] has been served on the authorized registered email address of the Petitioner beyond the time prescribed under Section 73 (2) read with Section 73 (10) of the Central Goods and Services Tax Act, 2017 (for short "the CGST Act") and these provisions being mandatory, no order could have been passed on the said Show Cause Notice; (ii) that the impugned order is passed without taking into consideration most of the submissions of the Petitioner, especially in relation to the fact that the Show Cause Notice itself was time barred, and therefore, no order could have been passed; (iii) that on merits, the 2nd Respondent did not follow the judgment of the Jurisdictional High Court, namely this Court, in the case ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... reflects not only the authorized signatory, but also the authorized email address which is [email protected]. However, on 27th November 2024, the Show Cause Notice has been served on [email protected]. 5. In the Petition, it is specifically averred that at the time of applying for registration, [email protected] was given as the primary authorized signatory's email id and the same was amended on the GST portal on 15th February 2022. It has also been brought to our attention that all correspondence after 15th February 2022 has also taken place between the Petitioner and the GST department on the email id [email protected]. 6. As an example, our attention was drawn to page 168 of the paper book which is an email dated 18th Apri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efore Respondent No. 2 and we find no discussion on that decision in the impugned order. 10. For all these reasons, we are of the opinion that the Petitioner has made out a strong prima facie case for stay of the operation of the impugned order. 11. We must hasten to clarify that as far as the issue of Show Cause Notice being time barred is concerned, the same will apply to Financial Year 2020-2021. The same would not apply to Financial Year 2021-22 which was also the subject matter of the Show Cause Notice as well as the impugned order. However, not considering the arguments of the Petitioner especially in relation to the applicability of the judgment of Vodafone Idea Limited (supra), will apply to both financial years. 12. In view of t....