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TMI Blog2025 (5) TMI 1610X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. (M-9818509340) For the Respondent Through: Ms. Monica Benjamin, SSC with Ms. Nancy Jain, Adv. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Khaleeque Ahmed, proprietor of M/s Mark Ad Grafix under Article 226 of the Constitution of India, inter alia, assailing the order bearing reference no. ZD0705240 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aded on the portal. The pre-notice consultation was also dispatched on 16th October, 2023 and the Show Cause Notice was dispatched on 29th November, 2023. However, ld. Senior Standing Counsel concedes that the two documents were not uploaded on the portal. 5. Moreover, the ground that has been raised by the Petitioner is that the impugned order is beyond the limitation as it has been uploaded onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f: a) Uploading all notices, orders and communications on the portal; Secondly - by sending all such communications, notices and orders through email on the registered email address; Finally - the said correspondence could also be sent by speed post; b) In respect of lack of signatures and DIN Numbers on SCNs and on the Orders-in-Original, the Department ought to ensure that the name of the Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a published protocol and GST officials are bound to comply with the protocol as mandated. Let the said existing protocol, if any, be considered in the light of the above directions and if any changes need to be made or if one SOP needs to be prepared and issued comprehensively covering all the above issues, the same be done.
12. List on 8th August, 2025. X X X X Extracts X X X X X X X X Extracts X X X X
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