TaxTMI 
TaxTMI 
2026 (9) TMI 619
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....E MR.JUSTICE ZIYAD RAHMAN A.A. For the Appellant : Advs. Shri. Reghunathan V.G. and Shri. Muhammad Ashraf Appattillath For the Respondent : Adv. Shri. Gireesh G, SR. G.P JUDGMENT The petitioner is a registered partnership firm engaged in the business of trading in petroleum products. The challenge raised in this writ petition is against Ext.P16 order passed under Section 74 of the CGST....
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....ing to same with its lawyer. It is pointed out that, as the petitioner had entrusted the matter with the lawyer, by providing him all the authorities, including the necessary credentials for accessing the web portal on behalf of the petitioner, the petitioner was under the impression that, the lawyer will look after the same and take necessary steps. Email communications exchanged between the peti....
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.... it is revealed that despite the fact that, repeated opportunities were granted to the petitioner for personal hearing, there was no appearance on behalf of the petitioner. The specific contention raised by the learned counsel for the petitioner is that, as the lawyer was entrusted with the matter, the petitioner was under the impression that, all the hearings would be attended by him and necessar....
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....e hearing based on the same are conducted, the notices for the same are served through the web portal created for the specific purpose by the Department and the access is provided to those notices through the profile of the petitioner/taxpayer. Therefore, it was the responsibility of the petitioner to track the said notice and to intimate the lawyer concerned about the hearing date, so as to enabl....