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ACE CARDIOPATHY SOLUTIONS PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
Gaurav Gupta
Res. Counsel
Gaurav Mishra
Rajeev Aggarwal

Petitioner / Applicant

ACE CARDIOPATHY SOLUTIONS PRIVATE LIMITED

Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date May 10, 2024
Order No.

W. P. (C) 6758/2024, CM APPL. 28148/2024 & CM APPL. 28149/2024

Citation

2024(5) TAXREPLY 9686

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ORDER

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 13.03.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017, whereby a demand has been created against the petitioner. 2. Learned counsel for petitioner submits that petitioner never received the Show Cause Notice dated 08.12.2023 and accordingly could not respond to the same. Learned counsel submits that the Show Cause Notices are normally uploaded on the portal under the heading of ‘Notices’, however, in the instant case it appears that the Show Cause Notice was uploaded on the portal in the category of ‘Additional Notices’ which were not easily accessible, and accordingly skipped the attention of the petitioner. He prays that one opportunity be granted to the petitioner to respond to the Show Cause Notice and an opportunity of a personal hearing be also given. 3. Issue notice. Notice is accepted by learned counsel for the respondent. With the conse....

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