2026 (8) TMI 1364

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....V. MENON, J. FOR THE PETITIONER'S : BY ADVS. SHRI.S.ANIL KUMAR (TRIVANDRUM), SHRI.SABU C.J, SHRI.RAHUL A. FOR THE RESPONDENT'S : BY ADVS. SHRI.KARTHIK S.A., CGC, SHRI.VIVEK A.V., ADDITIONAL STANDING COUNSEL, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE CENTRAL BOARD OF EXCISE AND CUSTOMS) OTHER PRESENT : SRI. ALAN PRIYADARSHI DEV, GP ORDER Heard Sri. S. Anil Kumar,....

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....visions of Section 169 of the CGST/KSGST Act and, in fact, those notices were served only in the Additional notices window of the portal, on account of which he could not access the show cause notice and file a reply in that regard. 3. The respondents have filed a counter affidavit. In the counter affidavit, evidence has also been produced to show that the notices were uploaded on the portal, a....