2026 (9) TMI 1991

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....i Rohit Arora, learned counsel (through V.C.) Counsel for the respondents: Ms Puja Banga, learned Standing Counsel for the State of Uttarakhand. JUDGMENT : (PER : SRI MANOJ KUMAR GUPTA, C.J.) 1. Heard Sri Rohit Arora, learned counsel for the petitioner (through V.C.) and Ms. Pooja Banga, learned counsel for the respondents-State. 2. The petitioner has assailed the order dated 19.12.....

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....xed for submission of reply. The procedure adopted by the respondents was, therefore, wholly illegal. 5. The further submission is that the show-cause notice was not served upon the petitioner by any physical mode but by uploading the same on the GST portal and petitioner could not come to know of the same. 6. Learned counsel for the petitioner placed reliance on a judgment of Coordinate Ben....

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....shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing: Provided that no such adjournment shall be granted for more than three times to a person during the proceedings." 6) The scheme of the Act enables the assessee to seek for adjournment not in excess of three times and i....