2026 (8) TMI 984

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....uguna, Advs. For the Respondents Through: Ms. Himanshi Singh, SPC with Mr. Rohit Kumar Adv. for UOI Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD. Mr. Nitin Saluja, SSC with Ms. Vasudha Singh & Ms. Shivani Mehta, Advs. for R-3. ORDER 1. Learned Counsel representing the Petitioner gives up the challenge to Notification No.40/2021-Central Tax [F.No. CBIC- 20013/7/2021-GST] dated 29.12.202....

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....ons aforesaid, we come to the following conclusions: - (i) Service of SCN upon the petitioner/assessee concerned cannot be deemed sufficient merely on account of its uploading on the Common Portal, unless its receipt is acknowledged or a reply is filed. (ii) Where SCN is served only by way of uploading it on the Common Portal and in the absence of reply filed by the petitioner/as....

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....ion, the order of the Appellate Court shall be set aside and the appeal would stand restored to its original number and would be heard and decided on merits. (v) In cases where SCNs were served only on portal and ex-parte adjudication order was passed for want of reply of assessee and appeal against the said order was dismissed on the ground of delay, both adjudication order and order-in-....

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.... take into consideration the proceedings stated to have been initiated under Section 74 of the CGST Act, as submitted by learned Counsel representing the Respondents. 7. The Petitioner is directed to appear before the following Authority on 20.08.2026 at 11:00 A.M.: Sales Tax Officer Class II / AVATO, Ward 27, Zone 1, Through Secretary Department of Trade and....