TaxTMI 
TaxTMI 
2025 (12) TMI 935
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.... Mr. Kanodia has not pressed prayer (f) in the writ petition which pertains to challenge of the vires of notifications dated March 31, 2023 and December 31, 2023 issued by the Central Board of Indirect Taxes and Customs. 2. The case run in the writ petition may briefly be noted. Initially a scrutiny notice in Form ASMT-10 was issued to the petitioners on July 13, 2023. The petitioners responded to the same. However, the petitioners remained unaware of the subsequent notices, i.e. the pre-show-cause notice in Form DRC 01A as well as the show-cause notice under Section 73 of the said Act of 2017 as the same were uploaded on the GST portal under the "additional notices and orders" tab. It is the further case of the petitioners that the orde....
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.... 5. It is further submitted that by the time, the petitioners got knowledge about the adjudication order dated April 24, 2024 being passed, the time for preferring an appeal thereagainst before the appellate authority had already lapsed. 6. Mr. Kanodia further submits that in any event, the notice to show-cause dated December 19, 2023 is clearly illegal and deserves to be set aside since the same negates any opportunity of personal hearing to the petitioners despite the same being mandated by the statute. It is further submitted that the adjudication order that has been passed on the basis of such show cause notice, is violative of the principles of natural justice and it also militates against the mandate of Section 75(4) of the said Ac....
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.... said that the petitioners had due knowledge about the proceedings and/or the adjudication order passed against them at any time proximate to the issuance thereof. 11. Sankar Agarwala (Supra) has elaborately dealt with a similar issue in the following manner: "8. After going through the show-cause notice issued under Section 73(1) of the CGST Act, 2017, it is evident that an adverse 4 decision was contemplated against the petitioner by issuing the show-cause notice. 9. Section 75(4) of the CGST Act, 2017 states that an opportunity of hearing shall be granted where request is received in writing from the person chargeable with tax or penalty or where any adverse decision is contemplated against such person. 10. ....
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....under Section 73(9) of the CGST Act, 2017." 12. Having regard to the identity of the facts of this case with those of Sankar Agarwala (supra) insofar as the manner of service of notices and orders and the manner of conclusion of adjudication proceedings without hearing the petitioners are concerned, this Court has no reason to take a different view than the one taken in Sankar Agarwala (supra). 13. In the case at hand too, the order impugned has been passed without affording any opportunity of hearing to the petitioners, despite the fact that an adverse decision was contemplated. Uploading of notices and orders under the "additional notices and orders" tab in the GST portal has been found by this Court in Sankar Agarwala (supra) to be....