2026 (8) TMI 221

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....BHASH UPADHYAY For the Petitioner : Mr. S.K. Posti, learned Senior Counsel assisted by Mr. Ashutosh Posti, learned counsel For the Respondents : Ms. Puja Banga, learned Standing Counsel for the State through video conferencing The Court made the following: JUDGMENT: (per Sri Manoj Kumar Gupta, C.J.) 1) The present writ petition challenges the order dated 17.11.2023, passed by the....

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...., he could not come to know of the Show Cause Notice and the Adjudication order. 4) It is submitted that in similar facts and circumstances, this Court has quashed the Adjudication order and has permitted the department to proceed from the stage of Show Cause Notice. Reliance has been placed on the order of this Court dated 16.02.2026, in Writ Petition (M/B) No. 1140 of 2025, Raj Shekhar Pandey....

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.... of the statutory mandate under Section 75(4) requiring an opportunity of personal hearing. 26. Section 169 of the CGST Act prescribes multiple modes for valid service of notice, including (a) direct tender to the assessee, manager, authorized representative or family member, (b) registered or speed post or courier; (c) communication through email, (d) making it available on the common po....

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.... 28. In light of the above discussion, this Court is persuaded to hold that the Department, in the present case, failed to effect valid service of the notices. The statutory requirement of service under Section 169 has not been satisfied. 29. Section 75(4) of the CGST Act mandates that an opportunity of hearing shall be granted where a request is received in writing or where an adverse d....