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2024 (4) TMI 24
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....Year 2019-2020. 2. The learned counsel appearing for the petitioner submits that the impugned order was passed without providing an opportunity of hearing to the petitioner. Though it is mentioned that show cause notice was issued in Form DRC 01 under Section 73(1) of the TNGST Act 2017 and personal hearing was provided, the petitioner was not aware of it. According to him, the petitioner is not an educated person and he is not acquainted with the on-line portal and uploading the notices through on-line portal. He further submits that the impugned order has been passed as if the petitioner has not submitted a reply to this notice. 3. The learned Additional Government Pleader appearing for the respondent submits that the notice can be ....
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...., provides the mode of service of notice and the same is extracted 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 addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or (b) by registered post or speed post or courier with acknow....
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....nables the respondent to issue notice through the common portal, other modes are also made available to the respondent under Section 169 of the TNGST Act 2017. In this case, the petitioner is a Timber Trader. He is not an educated person and he is not acquainted in following the notices uploaded through the common portal. 9. This Court, in similar writ petitions filed in W.P.Nos.27651, 27654 and 27657 of 2021, dated 04.02.2022, has held as follows: "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 uploade....