2026 (9) TMI 401

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....Prithu Dhdhoria. Ms. Sruti Datta. For the CGST Authority: Mr. Shiv Shankar Banerjee. Mr. K. K. Maity. For the respondent no. 8: Mr. Debtanay Banerjee. Ms. Biswadeepa Mandal. ORDER 1. Affidavit of service filed in Court today be kept with the record. 2. State respondent remains unrepresented in Court today. 3. Mr. Prithu Dudhoria, learned advocate along with Ms. Sruti Datta, learn....

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.... on the GST portal under the tab 'Additional Notice and Orders'. Due to this, the petitioner did not get any actual intimation and hence could not respond to the show cause notice. iii. That the petitioner came to know above the adjudication order dated 18.12.2023 only upon receiving a recovery notice dated 28.03.2026. iv. That the entire proceedings and the impugned order are co....

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....es a violation of natural justice. 8. Considering the peculiar facts of the case, interference by this Court is warranted in ends of justice. 9. In view of the above this Court directs as follows: a. The show cause notice dated 21.09.2023 and the adjudication order dated 18.12.2023 are hereby quashed and set aside. b. Respondent no. 4 is directed to issue a fresh show cause....