2024 (7) TMI 366

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....C. Saravanan For the Petitioner : Mr. N. Sudalaimuthu For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, these Writ Petitions are disposed of, at the time of admission, with the consent of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. The petitioner is challenging the imp....

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....as they were uploaded in the web portal and that the petitioner, being a small operator, failed to notice the same. 4. The learned counsel for the petitioner would submit that the petitioner is engaged in selling computers and they are not, day to day, logging in to the web portal to verify as to whether any orders have been passed or any notices have been issued. Hence, he prayed for one oppor....

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....ase back to the respondent to pass fresh orders on merits. The impugned orders, which stand quashed, shall be treated as addendum to the show cause notices dated 22.07.2023. 7. The petitioner shall deposit 10% of the disputed tax amount through electronic cash register and also file a reply to the show cause notice within a period of 30 days from the date of receipt of a copy of this order and ....