2025 (4) TMI 93

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....r. Justice Krishnan Ramasamy For the Petitioner : Mr.T.Ramesh For the Respondent : Mr.T.N.C.Kaushik Additional Government Pleader (T) COMMON ORDER Heard Mr.T.Ramesh learned counsel appearing for the petitioner and Mr.T.N.C.Kaushik, learned Additional Government Pleader (T) who takes notice on behalf of the respondent. With consent, the main Writ Petitions are taken up for final disposa....

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....s, were merely uploaded in the GST Portal, hence, the same were unnoticed by the petitioner, therefore, the petitioner could not file reply nor appear for the personal hearing, however, without hearing the petitioner, the impugned orders came to be passed. 3.1 Therefore, the learned counsel would submit that the impugned orders suffer from violation of principles of natural justice and are liab....

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....d in the impugned orders were merely uploaded in the GST portal, which were unnoticed by the petitioner as the petitioner had no occasion to view the Portal then and there, hence, the petitioner could not file reply or appear for the personal hearing. However, the respondent passed the impugned orders without even affording any opportunity of hearing to the petitioner, which are nothing but ex par....

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....4 and the orders impugned in W.P.No.10644 of 2025, viz., the orders dated 31.08.2024 and consequential order dated 31.08.2024 under Section 73 of the Act and summary of the order in Form GST - DRC-07 dated 31.08.2024 are set aside. ii) Consequently, the matters are remanded to the respondent for fresh consideration. iii) The petitioner is granted liberty to deposit 25% of the dis....