9911796707
TMI Blog2025 (4) TMI 1585X X X X Extracts X X X X X X X X Extracts X X X X ..... s are taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order passed by the first respondent dated 28.09.2024, consequential DRC-07 order dated 28.09.2024 (impugned in W.P.No.9234 of 2025) order dated 30.10.2024 and consequential DRC-07 order dated 30.10.2024 (impugned in W.P.No.9238 of 2025) ; the order dated 25.08.2024 and consequential order dated 25.08.2024 (impugned in W.P.No.10626 of 2025); the order dated 13.12.2024 and consequential order dated 13.12.2024 (impugned in W.P.No.10631 of 2025). 3. The learned counsel for the petitioner would submit that right from DRC-01A to the impugned orders, all the proceedings were merely loaded in the on-line portal, which, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, which culminated in the impugned orders were uploaded in the GST Portal, that too, not under the usual column, 'Notices and Orders', but under the different column, i.e. ''Additional Notices and Orders'' column, which not only the petitioner but also the petitioner's Accountant was aware. Further, the respondent-Department has not taken any steps to serve any notices/communications through any physical mode of service, particularly, by RPAD and made it available only in the GST Portal and since the petitioner is inept in computer knowledge, he was not aware of the impugned proceedings and the seriousness of the same, only when the petitioner received notice regarding recovery proceedings, the petitioner came t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's bank account, this Court is inclined to pass the following orders/directions:- i) The order dated 28.09.2024 along with consequential DRC-07 order dated 28.09.2024 (impugned in W.P.No.9234 of 2025) the order dated 30.10.2024 and consequential DRC-07 order dated 30.10.2024 (impugned in W.P.No.9238 of 2025) ; the order dated 25.08.2024 and consequential order dated 25.08.2024 (impugned in W.P.No.10626 of 2025) ; the order dated 13.12.2024 and consequential order dated 13.12.2024 (impugned in W.P.No.10631 of 2025) passed by the first respondent are set aside. ii) Consequently, the matters are remanded to the first respondent for fresh consideration. iii) The petitioner is directed to file a reply along with supportive documents wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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