TMI Blog2022 (3) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived by the petitioner either through electronic mode or to the registered address of the petitioner, and it has been uploaded in the web portal and the petitioner has already closed the business before the show cause notices are said to have been issued through on-line mode ie., web portal, this Court feels that there is some justification on the part of the petitioner to claim that the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Respondent and quash the same. 2. With regard to the export under taken by the petitioner for the years from 2004 to 2007, it is the case of the Revenue that the export proceeds pertaining to the consignment exported by several shipments have not been realised. Therefore, in order to recover the duty drawback availed by the petitioner for a sum of ₹ 79,23,084/-, according to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing is concerned, it is the claim of the Revenue that they put the notice for personal hearing in the web portal formally for so many exporters like the petitioner. Therefore, effectively since no notice has been issued before passing the impugned order, the impugned order is vitiated, he contended. 6. Heard Mr.A.P.Srinivas, learned Senior Standing Counsel appearing for the respondent Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the notice for personal hearing has not been received by the petitioner either through electronic mode or to the registered address of the petitioner, and it has been uploaded in the web portal and the petitioner has already closed the business before the show cause notices are said to have been issued through on-line mode ie., web portal, this Court feels that there is some justification on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made clear that on the date to be fixed by the Revenue as indicated above, if the petitioner does not choose to appear or to give reply, it is open to the Revenue to proceed further with the available records and pass suitable orders thereon. 10. With the above directions, this writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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