2021 (12) TMI 777

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER The petitioner has challenged the demand notice dated 24.12.2019 in Form GST DRC - 07. 2. It is submitted that the impugned order has been passed without uploading the order as is required under the provisions of the Tamil Nadu Goods and Services Act, 2017 read with Tamil Nadu Goods and Services Rules, 2017. 3. Opposing the prayer, the learned Additional Government Pleader submits that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5. Heard the learned counsel for the petitioner and the Additional Government Pleader for the respondents. I have perused the order. 6. There is no merits in the submission of the counsel of the petitioner that the petitioner has not been issued with the hearing notice. Be that as it may, the petitioner has an alternate remedy before the Appellate Commissioner under Section 107 of the Tamil Na....