O R D E R

Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself.

2. The challenge in this Writ Petition is to the order dated

23.04.2024 passed by the 1^st respondent and consequential rejection of the

2^nd respondent dated 30.08.2024 and to quash the same.

3. The learned counsel for the Petitioner submitted that the 1^st respondent issued show cause notice dated 28.12.2023, followed by two reminders dated 21.02.2024 and 07.03.2024 to the petitioner by uploading the same in the GST portal. Therefore, the petitioner was not aware of the show cause notice and hence failed to file its reply. Since the petitioner failed to file reply to the show cause notice, the 1^st respondent passed the impugned assessment order dated 23.04.2024 and the same was also uploaded in the GST portal. The petitioner came to know of the impugned assesement order belatedly. Immediately after coming to know of the assessment order, the petitioner filed an appeal before the 2^nd respondent on 06.02.2025 with a delay of 168 days and the same was rejected by the 2^nd res