2026 (8) TMI 1366

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....gh. For the CGST Authority: Mr. Ratan Banik Mr. Bishwaraj Agarwal   ORDER 1. The petitioners have prayed for setting aside the adjudication order dated December 22, 2023 passed by the Assistant Commissioner of Revenue, Siliguri Charge, SGST under Section 73(9) of the CGST/WBGST Act, 2017. 2. Petitioners allege that the show-cause notice and the adjudication order were uploaded in ....

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....Mishra, learned Assistant Additional Advocate General, submits that the show-cause notice as well as order of adjudication were duly published in the web portal of the GST authorities and such uploading of the show-cause notice as well as the adjudication order shall be deemed to be a proper communication in the light of Section 169 of the CGST/WBGST Act, 2017 read with Rule 142 of the Rules forme....

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.... limit fixed for submission of reply to the show-cause notice. 8. This Court, therefore, holds that there has been violation of the principles of natural justice for which this Court is inclined to entertain and decide this writ petition. 9. It is not in dispute that at the relevant point of time the show-cause notice and the adjudication order were uploaded in the 'Additional Notices and Or....