2024 (9) TMI 227

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....espondent : Mr. J.K. Jayaselan Government Advocate ORDER The present writ petition is filed challenging the impugned order issued by the respondent in Order No.ZD331023081392T, dated 13.10.2023 for the period April 2021 - March 2022. 2. The impugned order is challenged on the premise that the show cause notices calling upon the petitioner for personal hearing as well as the impugned order was u....

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....tted by the learned counsel for the petitioner that with the introduction of GST, there were several technical glitches in the portal and the assessees were also taking time to adapt to the e-mechanism and it was only in view of the same that the petitioner was unable to respond to the above notices and the order of adjudication. It was further submitted that the petitioner is ready and willing to....

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....red by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. If the above deposit is not paid or the objections not filed within the stipulated period, i.e., two weeks and four weeks from the date of receipt of a copy of this order respectively, the impugned order of assessment shall stand revived. 6.1. It is submit....