2024 (12) TMI 872

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....For the Petitioner : Mr.J.Ashish For the Respondent : Ms. Amrita Dinakaran, Government Advocate ORDER The present writ petition is filed challenging the impugned order dated 08.08.2024 passed by the respondent relating to the assessment year 2019-20. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of retailing of two wheeler a....

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.... 4. It is submitted by the learned counsel for the petitioner that neither the show cause notices nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded under the Additional Notices tab in the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudic....

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....e is bank attachment and the same may be lifted, to which the learned Government Advocate appearing for the respondent does not have any serious objection. 7. In view thereof, the impugned order dated 08.08.2024 is set aside and the petitioner shall deposit 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. On complying with the above conditi....