TMI Blog2023 (2) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice/order is by way of uploading the same on the website of the revenue. The writ petition was allowed with liberty to the revenue to follow the procedure prescribed under Rule 142 (1) of the CGST Act and impugned demand dated 18.09.2020 is struck down. In the facts of the present case, it is nowhere stated in the reply dated 06.08.2021 filed by the respondents that they had uploaded the notice on the website of the revenue as per Rule 142(1) of the CGST Act, 2017 before passing final orders dated 12.03.2021 and 10.03.2021 (Annexures P- 6 and P-7). Hence, the present writ petitions are allowed and orders dated 12.03.2021 (Annexure P-6) and detailed order dated 10.03.2021 (Annexure P-7) are set aside and the matter is remanded ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has argued that the search was conducted in the premises of the petitioner on 03.01.2018 and some documents were seized from his office. Thereafter, he was issued notice and his lawyer Naresh Chawla appeared and submitted his power of attorney on 21.06.2018. Mr. Naresh Chawla, Advocate also asked for copy of panchnama which was provided to him and he submitted his written submissions and the case was adjourned for 12.07.2018. In the order dated 10.03.2021 (Annexure P-7), it is further noticed that on 08.01.2021, this case was allotted to some other officer and that officer issued summon No. 1554 dated 19.02.2021 under Section 70 of the Punjab/Central GST Act, 2017. The grievance of the petitioner is that before passing final order on as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 19.11.2020 in which the High Court of Madhya Pradesh was examining a case where show cause notice had been issued to the petitioner. However, as per the stand taken by the State, show cause notice dated 10.06.2020 was communicated to the petitioner on his email address. Reference was made to Rule 142(1) of the CGST Act and it was observed that the only mode prescribed for communicating to the show cause notice/order is by way of uploading the same on the website of the revenue. The writ petition was allowed with liberty to the revenue to follow the procedure prescribed under Rule 142 (1) of the CGST Act and impugned demand dated 18.09.2020 is struck down. Rule 142(1) of the CGST Act is reproduced as under:- 142. Notice and order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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