2025 (12) TMI 1655

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....., Gopal Verma. ORDER ORDER ON OBJECTION 1. Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri Gopal Verma, learned counsel for the GSTN. 2. At this stage, Sri Pranjal Shukla, learned counsel for the petitioner has specifically not pressed his objection dated 18.08.2025, wherein facts have been pleaded that the petitioner had not received e-mail communication and SMS ....

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....in case of any difficulty faced. 5. Any resolution that may be offered by the State, at its instance, may be more suited and therefore desirable in overall circumstance that exist, keeping in mind element of digital divide and lack of ease or convenience with small traders or other business persons who may not be conversant enough with the computer operations. 6. The above suggestion has bee....

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....ic trail of the date on which such notice/order/additional notice may have been opened by the petitioner can't be traced. 9. That it is most respectfully submitted that GST system has been designed as per the provision stipulated under the CGST Act and Rules thereunder with the objective of establishing a fully automated indirect tax regime in the country. Any deviation or modificatio....