2023 (12) TMI 823

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.... of vide this Common Order. 3. The petitioner is an registered dealer under the Tamil Nadu General Sales Tax Act, 2017 (for short, TNGST Act'). The petitioner's Consultant, who has been appointed by the petitioner for filing their GST returns, failed to file returns and also never informed the same to the petitioner. Hence, the respondent cancelled the petitioner's GST registration and thereafter issued show cause notice and subsequently, by virtue of the impugned orders dated 15.12.2021 confirmed the demand made in the show cause notices. Aggrieved by the said orders dated 15.12.2021, the petitioner is before this Court by way of present Writ Petitions. 4. Mr.G.Natarajan, the learned counsel appearing for the petitioner w....

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....ST portal since, the petitioner can no longer have access over the GST portal due to cancellation of GST registration. Therefore, the learned counsel contended that the impugned orders suffer from violation of principles of natural justice since the petitioner has not been heard before passing such orders. Therefore, the learned counsel prayed for setting aside the impugned orders as also the property attachment notices dated 28.10.2022, which are the consequence of the impugned orders. 5. Mrs.E.Ranganayaki, learned Additional Government Pleader (T) for respondent would submit that since the petitioner failed to file GST returns, their GST registration was cancelled,; that despite such cancellation, the petitioner continued with the busi....

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....te knowing that the fact that the petitioner's GST registration was cancelled, continued to issue notice through e-Portal, which is not fair enough. 7.2 Therefore, this Court posed a question as to whether the petitioner has been served with show cause notice and the impugned orders directly through physical mode or through e-Portal, the learned Additional Government Pleader fairly admitted that all the communications, viz., the show cause notice/notice affording opportunity of personal hearing and the impugned order were not served directly through the petitioner but were only uploaded in the GST Portal. 7.3 Hence, the grievance of the petitioner that they have not been served with the show cause notice and only when they receive....