2022 (3) TMI 86

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....the impugned assessment order dated 19.03.2021 in W.P.No.27651 of 2021 and the impugned assessment order dated 30.12.2020 in W.P.No.27654 of 2021 and the impugned assessment order dated 10.03.2021 in W.P.No.27657 of 2021. The petitioners have also challenged the impugned recovery proceedings issued consequent to the assessment orders. 3. The learned counsel for the petitioners submits that these impugned assessments orders have been passed either without proper service of Show Cause Notices or without giving adequate opportunity to reply to the Show Cause Notices. It is therefore submitted that the impugned orders have been passed in violation of principles of natural justice. 4. Opposing the prayer of the petitioners, the learned Gov....

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....in W.P. (C) No.15297 of 2020 on 29.09.2020 and in R.P.No.747 of 2020 in W.P. (C) No.15297 of 2020 on 12.11.2020. She also prays for dismissal of these Writ Petitions. 9. Heard the learned counsel for the petitioners and the learned Government Advocate for the respondents and perused the records. 10. Section 169 of the Central Goods and Services Tax Act, 2017 and Section 169 of the Tamil Nadu Goods and Services Tax Act, 2017 are identical which reads as under:- 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the ad....

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....blished or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved. 11. Though Section 169 of the respective enactments allows the authorities to communicate any decision, order, summons, notice or other communication under this Act by any one of the methods specified, unless the proper conformation that notices and impugned orders which were uploaded in the web portal of the State Government in tngst.cid.tn.gov.in are auto populated, it cannot be said tha....