2021 (12) TMI 658

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....rali For the Respondent (in all W.Ps) : Ms.Amirtha Poonkodi Dinakaran Government Advocate COMMON ORDER The petitioner has filed these writ petitions for the Assessment Years 2017-2018, 2018-2019 & 2019-2020. The case of the petitioner is that the respondents have not communicated the respective Assessment orders to the petitioner. 2. That apart, it is submitted that the Assessment Orde....

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....the provisions of Section 63 in FORM GST ASMT 14 containing the grounds on which the Assessment is proposed to be made on best judgement basis and shall also serve a summary thereafter electronically in FORM GST DRC 01 and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT 15 and summary thereof shall be uploaded electronically in FORM....

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....T 15 for the respective Assessment orders were uploaded, they ought to have been downloaded by the petitioner from from their dash board. 9. The learned Government Advocate for the respondent submits that if there was any problem, it was the problem in the setting of the dash board in the petitioner's computer and it was open for the petitioner to have approached the help desk to have recti....

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....ered to the petitioner on 05.05.2021. It is a period when the country was reeling under the second wave of Covid-19 a week thereafter, the second lockdown was imposed in Tamil Nadu and few other states. 14. The over all facts and circumstances indicates that the petitioner would not have gained anything by not replying to either the notice in form GST ASMT 14 or by not filing an appeal barring ....