9911796707
TMI Blog2025 (4) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... and Mr. Shobhit Minocha, Advocates For the Respondents Through: Ms. Urvi Mohan, Advocate ORDER PER CM APPL. 18972/2025 (Exemption) Allowed, subject to all just exceptions. W.P.(C) 4087/2025 1. The Petitioner has approached this Court challenging the Order dated 21.12.2023 passed by the Respondent No.1 under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of this Court in Kamla Vohra v. Sales Tax Officer Class II, [W.P. (C) No.9261/2024 dated 10th July, 2024] wherein it was held that uploading of notices under the heading of 'Additional Notices' would not be sufficient service of notice in terms of Section 169 of the CGST Act. He further relies on the judgment of ACE Cardiopathy Solutions (P.) Ltd. v. Union of India, [W.P. (C) No. 6758/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt, including in ACE Cardiopathy Solutions (P.) Ltd. v. Union of India: [2024] 163 taxmann.com 17 (Delhi). 5. In the said decision, this Court had rejected the contention that uploading of the notices under the heading 'Additional Notices' would be sufficient service in terms of Section 169 of the CGST Act. The relevant extract of the said decision is set out below :- "4. Learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u "View Additional Notices and Orders" were under the heading of "User Services" and not under the heading "View Notices and Orders". 6. The GST Authorities had addressed the issue and had re-designed the portal to ensure that 'View Notices' tab and 'View Additional Notices' tab were placed under one heading. The impugned SCN was issued before the portal was re-designed. 7. In view of the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded back to the concerned Department for fresh consideration after providing an opportunity of hearing to the Petitioner. The Petitioner is at liberty to file a response to the impugned Show Cause Notice within a period of 30 days. 7. The concerned authority shall adjudicate the impugned Show Cause Notice after considering the Petitioner's response and after affording the Petitioner an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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