TaxTMI 
TaxTMI 
2026 (9) TMI 1023
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....Roy Chowdhury. Ms. Manasi Mukherjee. ORDER 1. Affidavit of service filed in Court today be kept with the record. 2. State respondent remains unrepresented in Court today. 3. Mr. Smarajit Roy Chowdhury, learned advocate along with Ms. Manasi Mukherjee, learned advocate are engaged in this matter on behalf of the State. Their appearances be accordingly regularized from the office of the ....
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....tice has been uploaded 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 31.07.2024 only after the respondent no. 1 sent an e-mail to petitioner on 17.07.2025. iv. That the petiti....
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....out a prima facie case. Since the petitioners appeal has been dismissed by the appellate authority only on the ground of limitation and not on merits, considering the peculiar facts of the case, interference by this Court is warranted in the ends of justice. 8. In view of the above this Court directs as follows: a. The appeal order dated 17.06.2026 and the adjudication order d....