2025 (2) TMI 1266

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....challenge in this Writ Petition is to the order passed by the respondent in Form GST DRC-07 dated 29.12.2023 along with a detailed order in GSTIN : 33AYAPM9399N1ZM/2017-18 dated 29.12.2023 and to quash the same. 3. The learned counsel for the petitioner would submit that the respondent, without issuing any intimation in Form GST ASMT -10, directly issued Notice in Form GST DRC-01A dated 26.09.2023, thereafter, Form GST DRC-01 dated 29.09.2023 and the remainder dated 19.02.2024, since all such notices were merely uploaded in the GST Portal, under the ''Additional Notices'' column, the petitioner has no occasion to view the portal, and the petitioner had no knowledge about the impugned proceedings, until, the petitioner&#39....

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....al hearing opportunity was provided to the petitioner. 5. I have given due considerations to the submissions made on either side and perused the materials available on record. 6. In the present case, the respondent issued a Notice in Form DRC-01A dated 26.09.2023, followed by Notice in FORM GST DRC-01 dated 29.09.2023, and reminder dated 27.12.2023. However, since all such such notices were merely uploaded in the GST Portal, under the tab ''Additional Notices', the same were unnoticed by the petitioner. In fact, the impugned order dated 29.12.2023 was even unknown to the petitioner, and only when the petitioner's Accountant has brought to the notice of the petitioner about the impugned proceedings, the petitioner becam....