2023 (10) TMI 930

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.... : Mr.Adithya Reddy For the Respondent : Mr.V.Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondent. 2. The tax amount has already been recovered from the petitioner pursuant to the impugned Assessment Order dated 30.06.2021. 3. The specific case of the petitioner is that the notices in Form GST DRC-01A a....

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....2021 were uploaded in the web portal in terms of Section 169 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, but also, the impugned Assessment Order dated 30.06.2021. 7. Hence, it is submitted that the writ petition at this belated point of time is clearly barred by law and is liable to be dismissed in terms of the decision of the Hon'ble Supreme Court in Assistant Commissioner ....