2026 (8) TMI 1290

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....r the Petitioner Through: Mr. Rahul Gupta and Mr. Vijay Gupta, Advs. For the Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. ORDER 1. Through this Writ Petition, the Petitioner prays for issuance of writ of certiorari to quash the Order dated 27.08.2024 ('OIO') which was passed after issuance of Show Cause Notice dated 21.05.2024 (SCN) under Section 73 of....

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....d by the State Government. However, learned counsel representing the Petitioner submits that the Petitioner does not press the said challenge. 5. The Order dated 27.08.2024 was uploaded on the common portal and, according to the Petitioner, was not communicated to the through any other mode. Learned counsel for the Petitioner further submits that the Petitioner had filed an adjournment request ....

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....(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/assessee concerned, ex-parte order is passed in original, the proceedings would stand restored to the stage of issuance of SCN and the petitioner would be at liberty to file reply to the SCN within a period of four weeks from today whereafter, the Department shall proceed f....

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....f reply of assessee and appeal against the said order was dismissed on the ground of delay, both adjudication order and order-in-appeal shall be set aside and proceedings will be restored at the stage of issuance of SCN and petitioner/assessee shall be at liberty to file reply to SCN within four weeks from today, whereafter, the department shall proceed further after affording due opportunity of h....