2023 (3) TMI 1261

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....ional Government Pleader ORDER Heard Mr.G.Natarajan, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Additional Government Pleader for the respondent. 2. The main ground on which order dated 14.05.2020 passed in terms of the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short 'TNGST Act') is assailed is that no pre-assessment notice/show cause no....

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....nter, the officer maintains that notice dated 20.09.2019 was issued to the tax payer online. However, the petitioner has placed on file at pages 13 and 14 of compilation dated 15.12.2020 accompanying the typed set the screen shot of the dash board of the user/tax payer on the Goods and Services Tax website setting out the sequence of notices issued between 30.10.2018 and 14.05.2020 to the petition....