2022 (11) TMI 1123

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....h its proprietor Mr. Rajesh Meena, who is registered under the Goods and Service Tax Act, 2017 (for short 'GST Act') vide registration GSTIN No.23COKPM5096J1ZH praying for the following reliefs: "(i) This Hon'ble Court may kindly be pleased to summon the entire relevant record from the possession of the respondents, for its kind perusal; (ii) To this Hon'ble Court may further pleased to quash and set aside the impugned order dated 04-03-2022 (Annexure P/3) passed by the respondent no.2, in the interest of justice. (iii) This Hon'ble Court further pleased to direct the respondent no.2 to hear the matter on the merit in the interest of justice. (iv) That, this Hon'ble Court may kindly be pleased to direct the respondents to revoke the....

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....ere both uploaded on the portal in terms of Section 169(1) (D) of GST Act. Thus, it is submitted by respondents that once the show cause notice as well as the order of cancellation of registration was available on portal, the same was available for petitioner to be downloaded for the purposes of filing an appeal against the same. In this regard Annexure R/3 has been filed along with the return which are the details of these orders visible on the portal. The Revenue further discloses by referring to Section 169 that any decision, summon or notice or communication made under the GST Act or Rules framed therein is mandated to be served inter alia by means of making it available on the official portal. As such it is submitted that the petitione....