2025 (1) TMI 775

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....ner : Mr. M. Rajesh for S. Anandh For the Respondent : Mr. G. Nanmaran Special Government Pleader ORDER The present writ petition is filed challenging the impugned order in Ref.No.ZD330824153859V dated 19.08.2024, passed by the respondent on the premise that the same was made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner tha....

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....osal. 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 "view additional notices and orders" column of the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings. It is submitted by the learn....

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....ot have any serious objection. 6. In view thereof, the impugned order dated 19.08.2024 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 condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections wit....