2024 (12) TMI 55

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.... For the Petitioner : Mr. P. Vikramkumar For the Respondent : Mr. G. Nanmaran, Special Government Pleader. ORDER The present writ petition is filed challenging the impugned order passed by the first respondent dated 22.12.2023 relating to the assessment year 2017-18. 2. The petitioner is engaged in businesses of manufacturing parts and Accessories of the Motor Vehicles of headings 8701....

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....erved by tendering to the petitioner or by registered post, instead it was uploaded in the common portal. It was further submitted that the petitioner was unable to access the common portal and thus was unable to participate in the adjudication proceedings. 4. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to ....

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....eposit 25% of the disputed tax within a period of four (4) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If ....