2026 (10) TMI 238

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....el for the Petitioner: Mr. Akash Chawla, learned counsel (through VC) holding brief of Mr. Rohit Arora, Learned Counsel. Counsel for the Respondents: Ms. Puja Banga, learned Standing Counsel for the State through Video Conferencing. JUDGMENT: (PER SRI MANOJ KUMAR GUPTA, C.J.) 1) Heard learned counsel for the parties. 2) The petitioner-firm has assailed the order dated 11.02.2025 pas....

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.... 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-firm by any physical mode, but by uploading the same on the GST portal, and the petitioner-firm could not come to know of the same. 6) Learned counsel for the petitioner-firm placed reliance on a judgment of Coordinate Bench in W....

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.... 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 it is pertinent to ....