2025 (4) TMI 1837

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....gns three appeal orders all dated 02.12.2024, whereby the Appellate Authority has dismissed the appeals solely on the ground that the same have been filed beyond time. The orders have been passed under Section 73 and 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Issue notice. Notice is accepted by learned counsel for respondents. With the consent of parties, the petition is taken up for final disposal. 3. Learned counsel for petitioner submits that the Petitioner was unaware of the orders passed and could not prefer the appeal within time, initiation of any such proceedings and accordingly could not respond to the same. He submits that the said Show Cause Notice was uploaded on the portal....

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....n the Dashboard of the petitioner meant for 'Additional Notices and Orders ' whereas, the notices should have been hosted by the respondent in the Dash Board for, View Notices and Orders'. 4. The learned counsel for the petitioner has drawn attention to the manual copy given by the respondent in the web portal, which reads as under:- "How can I view or download the notices and demand orders issued by the GST tax authorities? To view or download the notices and demand orders issues by the GST tax authorities, perform the following steps : 1. Access the www.gst.gov.in URL. The GST Home page is displayed. 2. Login to the GST Portal with valid credentials. 3. Click the Services User Serv....

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....i) and in Anhad Impex and another Vs. Assistance Commissioner [2024] SCC Online Delhi 1135, to which one of us (Sanjeev Sachdeva J.) was a party, wherein in similar circumstances, the Judgments of the Madras High Court have been relied upon to hold insufficiency of service of show cause notice and violation of principles of natural justice. 8. Clearly, petitioner has made out a case that Petitioner has missed out the receipt of the notice and accordingly could not respond to the Show Cause Notice because it was merely uploaded on the portal under the category of "Additional Notices" tab and accordingly could not respond to the Show Cause Notice. The impugned order categorically records that the tax payers was put to notice however, no re....