UMANG REALTECH PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner impugns order dtd. 7/12/2023 whereby the impugned Show Cause Notice dtd. 25/9/2023, proposing a demand of Rs.5,83,18,566.00 against the petitioner has been disposed of and a demand including penalty had been raised against the Petitioner. The order has been passed under Sec. 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).

(2.) Issue notice. Notice is accepted by learned counsel for respondents. With the consent of parties, the petition is taken up for final disposal.

(3.) Learned counsel for petitioner submits that the Petitioner was unaware of the initiation of any such proceedings and accordingly could not respond to the same. He submits that the said Show Cause Notice was uploaded on the portal in the category of 'Additional Notices' and was not communicated to the petitioner through any other mode of communication. He further submits that it was merely uploaded on the web portal under the tab of 'Additional Notices and Orders', and accordingly, petitioner was unaware of any such proceedings initiated against it.