ORDER

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 18.07.2025 passed by the 1^st respondent and to quash the same.

3. The learned counsel for the Petitioner submitted that the 2nd respondent issued show cause notice dated 25.11.2024, followed by reminder notices dated 29.01.2025 and 10.02.2025 to the petitioner, by uploading the same in the GST portal without serving physical copy to the petitioner. Therefore, the petitioner was not aware of the same and hence failed to submit its reply. Since the petitioner failed to submit its reply to the show cause notice, the 2^nd respondent passed the assessment order dated 18.02.2025 against the petitioner confirming the proposals made in the show cause notice and the same was also uploaded in the GST portal. Subsequently, a portion of the disputed tax has been recovered from the Petitioner through the Electronic Credit Ledger. The petitioner came to know of the assessement order only getting call from the 2^nd respondent. S