2026 (4) TMI 1213

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....he impugned orders dated 28.01.2022, 01.09.2023, 12.03.2024, and 12.08.2024, Exhibit D, Exhibit-F, Exhibit-H, Exhibit- J respectively, having been passed in complete violation of principles of natural justice and fair play, deserves to be quashed and/or set aside; b. Pending the hearing and final disposal of the Petition, the Respondents by an interim order of this Hon'ble Court be directed to not proceed with recovery proceedings in terms of impugned Orders dated 28.01.2022, 01.09.2023, 12.03.2024, and 12.08.2024, Exhibit 1), Exhibit-F, Exhibit-H, Exhibit-J respectively to the Petition; c. For interim and ad-interim relief in terms of prayer clause (c) above. 2. The primary grievance of the Petitioner in the present pe....

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....y referred to the show-cause notices) to the Petitioner for the various periods mentioned therein, exercising powers under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). Pursuant to the aforesaid show-cause notices, Respondent No. 2 passed the impugned orders, without serving any of the aforesaid show-cause notices on the Petitioner, and subsequently demands were raised in consequence of the aforesaid impugned orders. iv. Thereafter, show-cause notices, and impugned orders were uploaded in the "Additional Notices and Orders" column/tab on the GST Portal. As a consequence, thereof, Respondent No. 2 by letter dated 26th June 2025 sought to recover the alleged tax dues from the Petitio....

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....how-cause notices and the impugned orders passed thereon. Learned Counsel on behalf of the Petitioner therefore submitted that the impugned orders have been passed in breach of the principles of natural justice, inasmuch as they were never served upon the Petitioner and no opportunity was afforded to the Petitioner to defend his case before the Respondents. It was further his submission that merely uploading the show-cause notices and the impugned orders under the "Additional Notices and Orders" column/tab on the GST Portal was not sufficient to prove that any service of the aforesaid notices was effected, either physically, or by way of email, on the Petitioner. 7. Per contra, Ms. Shruti Vyas Addl. GP along with Mr. Aditya Deolekar AGP ....