Held: Admittedly, in this case, the order issued under Section 73 of the said Act for the tax period of 2017-2018 to 2019-2020 was preceded with a show-cause notice. The show-cause was duly uploaded on the portal. The petitioner had duly responded to the show-cause and thus, had notice of the proceeding.

In the instant case, I find th.....

Held: No doubt sending notice by uploading in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of the fact that no response from the petitioner to the show cause notices etc., the Officer should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GS.....

Held - No doubt, sending notice by uploading in portal is a sufficient service, but, the Officer who finds no response from the petitioner to the show cause notices, instead of sending repeated reminders, should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act, which are also the valid mode of service un.....

Held - It does merit acceptance that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been issued to the petitioner for 2017-18 through e-mode, preceding the adjudication order dated 31.12.2023 passed in pursuance thereto.

It is also not the case of the revenue that any physical/offline notice was issued to or served on the petitioner before the impugned order came to be passed.&n.....

Held - The submissions that the concerned officer had no option but to choose from a drop down menu, is clearly not the answer to the challenge laid by the petitioner to the impugned SCN. In the event, the GST portal cannot be adopted to include further explanation as to the reasons for which the proposed action is contemplated, show cause notices such as the impugned SCN would be rendered meaningless and would fail to serve the purpose of iss.....

Held - As a parting note, it needs to be mentioned that much was debated on issuance of this notice through the Whatsapp and reliance is placed on the decision of the Apex Court in Suo Motu Petition 3 of 2020, we need to make a mentioned that the Court referred to Whatsapp, telegram, signal, etc. as the instant messaging services at the time when the physical delivery of notices, the post offices, courier company, etc. could not be visited due.....