2024 (10) TMI 1607

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....sh Murugan For the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 26.12.2023 relating to the assessment year 2017-2018. 2. The impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment has been served by tendering to the petition....

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.... 5. It was submitted by the learned counsel for the petitioner that with the introduction of GST, there were several technical glitches in the portal and the assessee's 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 re....