TaxTMI 
2026 (11) TMI 359
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....iyati Mankad & Mr. Y.R. Mishra. JUDGMENT (PER) SANDESH D. PATIL, J. 1. Rule. Rule is made returnable forthwith and with the consent of the parties, the matter is taken up for final hearing. 2. By the present Writ Petition, the Petitioner is challenging the legality and validity of the Notice No. STO/C-858/KALBADEVI- 712/ND-01/GST RECOVERY/DRC-13/B-39, Mumbai dated 11.02.2026 passed by the respondent No. 4 under Section 79(1)(c) of the GST Act, 2017 being 'Exhibit-A' directing the Respondent No. 5 to pay an amount of Rs. 16,25,258/- to the Government on behalf of the Petitioner and also the impugned Order-In-Appeal No. DCST/GST - Appeal/E-101/ARN-AD2702250219172/2025-26/B-154 dated 29.12.2025 passed by the Respondent No. 3 ....
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.... issued without informing the Petitioner. Hence, the present Petition is filed challenging the Show Cause Notice dated 27.05.2024, Order-in-Original dated 29.07.2024, Order-in-Appeal dated 29.12.2025, and Recovery Notice dated 11.02.2026. Learned Counsel appearing for the Petitioner submitted that the issuance of Show Cause Notice and passing of Order-in-Original is in utter disregard to the principles of natural justice, inasmuch as, the Respondents never informed the Petitioner about the proceedings. Hence, no opportunity was given to the Petitioner. It is submitted that the impugned Show Cause Notice, and Order-in-Original were uploaded on the web portal, which does not amount to effective communication. The Petitioner came to know....
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....h, the impugned Show Cause Notice, the Order-in-Original, and Order-in- Appeal are, thus, in gross defiance of principles of natural justice. 6. This Court in the matter of T.S. Lines India Pvt. Ltd. vs. State of Maharashtra & Ors.(supra) has observed in paragraph number 12 as under: "12. We are therefore, of the view that no mistake can be attributed to the Petitioner for not having noticed the Notice or the Order on the portal. It is clear that all orders and notices were required to be placed in the "View Notices and Orders" window/portal. It is also appears to be quite clear from the perusal of the record that the Petitioner was not heard. It had no opportunity to reply to the show cause notice." 7. In fact, this Court in....