AI Drafter 
TaxTMI 
TaxTMI 
2024 (4) TMI 759
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.... providing an opportunity to the petitioner. 2. The case of the petitioner is that the petitioner is a registered contractor and he is doing service-maintenance of street lights in the Municipalities of Theni and Dindigul Districts. The petitioner is registered under the GST Act, 2017. According to the petitioner, he has executed works to the Kodaikanal Municipality for a sum of Rs. 15,14,204/-. However, the Kodaikanal Municipality has wrongly reported the petitioner's turnover in GSTR-7 as Rs. 1,79,99,069/-. This is the reason for mismatch between GSTR 7 and GSTR 1. The grievance of the petitioner is that the respondent without verifying the documents and returns, which are very much available in the web portal has passed the impugn....
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....ed in this writ petition is also liable to be set aside. 5. Mr.R.Suresh Kumar, learned Additional Government Pleader, who takes notice for the respondents has raised serious objections that this petitioner is used to upload the returns only through electronic mode and therefore, he cannot plea that the petitioner is not aware of the notice communicated to the petitioner through portal. The learned Additional Government Pleader by referring to Rule 142 of TNGST Rules, 2017 submits that the Officer is expected to communicate the notice issued under Section 52 or Section 73 or Section 74 or Section 76 or Section 122 or Section 123 or Section 124 or Section 125 or Section 127 or Section 129, a summary thereof through electronic mode in Form ....
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.... Kodaikanal Municipality has wrongly reported the petitioner's turnover in GSTR-7 as Rs. 1,79,99,069/-, when the petitioner's actual turnover is of Rs. 15,14,204/-. The learned counsel on either side have referred to the relevant provisions in the TNGST Act, 2017 to support their claims. For better appreciation, the relevant provisions are 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 p....
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....h 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. Rule142. Notice and order for demand of amounts payable under the Act. - (1) The proper officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or subsection (3) of section 74, a summary thereof....
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....nder subsection (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within fourteen days of detention or seizure of the goods and conveyance, he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 or the reply to any notice issued under any sectio....
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....cting an enquiry and they are going to pass some adverse orders based on the enquiry, the Department, in all fairness, shall take a decision after providing sufficient opportunity to the taxpayers. The Department shall work out on the possibility of issuing notice and other communications through postal and that too, in a regional language, which certainly enables the tax payers to respond in time and the same will definitely reduce the unnecessary litigations before this Court. Hope, the Department shall consider the fact that all the tax payers are not filing the returns on their own and they are depending upon some service providers for the same. 10. The Government, which is promoting our Tamil language in Tamil Nadu, is taking action....