TaxTMI 
TaxTMI 
2025 (11) TMI 1922
X X X X Extracts X X X X
X X X X Extracts X X X X
....ocate appearing on behalf of the petitioners submits that the order impugned has been passed in abject derogation of principles of natural justice. He invites the attention of this Court to a printout from the relevant GST portal (Annexure „P6‟ at page 62 of the writ petition) and submits that all the notices in respect of the proceeding under Section 73 of the said Act of 2017 as well as the order impugned had been uploaded on the relevant GST portal under the "Additional Notices and Orders" tab. It is submitted that although the portal contains a main tab called "Notices and Orders" tab, yet the notices and orders were uploaded under the tab "Additional Notices and Order", which evaded the attention of the petitioners and its ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tices and Orders" tab once service of notice by uploading the same on portal, has found statutory recognition. 8. Heard the learned Advocate appearing on behalf of the respective parties and considered the material on record. It is not in dispute that the petitioners have been served with the notices in respect of the proceeding and the order impugned only by way of uploading thereof on the relevant GST portal and not by any other mode. It is the petitioners‟ case that they could get to know of the notices and the order impugned only after conducting a search upon being served with a recovery notice dated October 17, 2025 (page 64 of the writ petition) through e-mail. 9. In such view of the matter, it cannot be said that the pet....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d Rules. 13. Since the show-cause notice was uploaded only under the additional tab as opposed to the normal tab, this Court is of the considered view that such uploading under the additional tab could not constitute due communication of the show-cause notice upon the petitioner against whom an adverse decision was contemplated. 14. To the mind of this Court, the petitioner was prevented by sufficient cause for not filing any reply to the show-cause notice. 15. For such reason this Court is inclined to grant a last opportunity to the petitioner to file a reply to the show-cause notice as the same forms the foundation for the order passed under Section 73(9) of the CGST Act, 2017. 16. The order dated Decem....
X X X X Extracts X X X X
X X X X Extracts X X X X
....show-cause notice inasmuch as the show-cause notice was not properly served upon the petitioners, as held by Sankar Agarwala (Supra). 13. Although an appellate remedy is available to the petitioners under Section 107 of the said Act of 2017, yet, having regard to the view taken by the Co-ordinate Bench of this Court in Sankar Agarwala (Supra) and Parakh Consulting LLP (supra), where the matters were remanded to the adjudicating authority for want of proper adjudication in the absence of proper service, this Court in the facts of the present case is not minded to send the petitioners to the appellate authority, as that would entail loss of a forum. 14. In such view of the matter, the adjudication order dated March 6. 2023 is set aside.....