2024 (9) TMI 824

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....s. Aparna Nandakumar For the Respondents : Mr. V.Prashanth Kiran Government Advocate (Taxes) for R1, Mr.M.Santhanaraman Senior Standing Counsel for R2 ORDER This writ petition has been filed to quash the assessment order dated 20.02.2024, issued under Section 73 of the CGST/TNGST Act, 2017, for the financial year 2022-23, along with the summary of the order in Form DRC-07. 2. The learn....

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....reafter, the impugned assessment order was passed demanding the already reversed ITC and imposing penalties and interest additionally. 3. The learned counsel would further submit that the petitioner was unaware of these notices due to the introduction of a new "View Additional Notices and Orders" feature on the GST portal, which was not adequately communicated. Stating that the statutory appeal....

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....vailed ITC in their March 2023 return, before the closing of the financial year. However, the first respondent passed the assessment order, after issuing pre-show cause notice and show cause notice. According to the petitioner, they did not aware of the said notices served through "view additional notices and orders" portal and hence, they were unable to file their reply to the same and hence, an ....