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of <h1>Assessment order set aside for service only via common portal; taxpayer must deposit 25% and file objections within four weeks</h1> HC set aside the impugned assessment order dated 01.03.2024 for assessment year 2021-22 due to service being effected solely via a common portal, ... Challenge to impugned order passed by the respondent relating to the assessment year 2021-2022 - neither the show cause notices nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal - violation of principles of natural justice - HELD THAT:- The impugned order dated 01.03.2024 is set aside and the petitioner shall deposit 25% of the disputed tax within a period of two (2) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. Petition disposed off. The High Court of Madras set aside the impugned order dated 01.03.2024 relating to the assessment year 2021-2022. The petitioner, a dealer in Electrical and Electronic items, was given the opportunity to deposit 25% of the disputed tax within two weeks and submit objections within four weeks. Failure to comply would result in the restoration of the impugned order of assessment. The Writ Petition was disposed of with no costs.
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