2026 (3) TMI 1306

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....er: Mr. Tarun Pande and Mr. Ashish Agarwal, Learned Counsel. Counsel for the Respondents: Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand. JUDGMENT PER SHRI MANOJ KUMAR GUPTA, C.J. 1. Heard Shri Tarun Pande and Shri Ashish Agarwal, learned counsel for the petitioner-firm, and Ms. Puja Banga, learned counsel for the respondents-State. 2. The petitioner-firm has assa....

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.... illegal. 5. The further submission is that the show cause notice was not served upon the petitioner-firm by any physical mode, but by uploading the same on the GST portal, and the petitioner-firm could not come to know of the same. 6. Learned counsel for the petitioner-firm placed reliance on a judgment of Coordinate Bench in Writ Petition (M/B) No. 123 of 2025, M/s Modine Thermal Systems P....

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....ant time to the said person and adjourn the hearing for reasons to be recorded in writing: Provided that no such adjournment shall be granted for more than three times to a person during the proceedings." 6) The scheme of the Act enables the assessee to seek for adjournment not in excess of three times and it is pertinent to note that sub-section 5 succeeds sub-section 4, which enables th....