TaxTMI 
TaxTMI 
2024 (9) TMI 826
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....k Additional Government Pleader (Taxes) ORDER This writ petition has been filed seeking to quash the order passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017, along with the summary of the order in Form GST DRC-07, dated 24.04.2024, issued by the respondent for the financial year 2018-2019. 2. The learned counsel for the petitio....
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....in Form GST DRC-01, followed by reminder notices on 03.04.2024 and 18.04.2024. The learned counsel further submits that neither the notice nor the reminders were physically served on the petitioner; instead, they were uploaded only on the GST common portal. Thereafter, the respondent passed the impugned order on 24.04.2024, raising a demand of Rs. 2,05,32,993/-. The learned counsel would further s....
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.... the petitioner acted in good faith and had no intention to evade tax, as evidenced by the timely payments made. However, the impugned order was passed without providing the petitioner with an opportunity for a personal hearing. The petitioner was unaware of the notices issued by the respondent, as they were only uploaded on the GST common portal and were not physically served, thereby depriving t....