Petitioner. Thereafter, Reminder-I dated 19.02.2024 and Reminder-II dated 28.02.2024 were also issued to the Petitioner; however, the said reminder notices, as also the impugned adjudication order dated 15.03.2024, were likewise uploaded under the 'Additional Notices & Orders' tab. It is further submitted that no separate intimation or notification was issued to the Petitioner regarding the uploading of the aforesaid notices and order. Consequently, the Petitioner was unable to file a reply to the impugned Show Cause Notice or appear before the Adjudicating Authority for personal hearing, resulting in the impugned ex parte order. 6. On the other hand, learned counsel for the Respondents submits that although the impugned Show Cause Notice is dated 10.12.2023, i.e., prior to 16.01.2024, the Petitioner was subsequently issued Reminder-I dated 19.02.2024 and Reminder-II dated 28.02.2024, both of which were issued after 16.01.2024, when the changes to the GST Portal had already been implemented. It is submitted that despite the issuance of the aforesaid reminder notices, the Petitioner failed to file any reply to the impugned Show Cause Notice. Consequently, the impugned order dated 15.03.2024 came to be passed. 7. The Court has heard learned counsel for the parties. In the facts and circumstances of the present case, guidance may be drawn from the decision of a Coordinate Bench of this Court in Neelgiri Machinery through its Proprietor Mr. Anil Kumar v. Commissioner, Delhi Goods and Service Tax & Ors. , W.P.(C.) 13727/2024, wherein, in similar circumstances, the Show Cause Notice had been uploaded under the ' Additional Notices & Orders ' tab on the GST Portal. The Coordinate Bench remanded the matter in the following terms:
