2025 (4) TMI 1503

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....er : Ms. Aparna Nandakumar For the Respondent : Ms. Amirta Poonkodi Dinakaran Government Advocate (T) ORDER Heard Ms.Aparna Nandakumar learned counsel appearing for the petitioner and Ms.Amirta Poonkodi Dinakaran, learned Government Advocate (T) who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itsel....

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....spondent herein, immediately thereafter, the petitioner has instructed his new Chartered Accountant to prefer Appeal against the impugned order, but, due to medical reasons, the Appeal could not be filed in time but filed with a delay and the same came to be rejected by the Deputy Commissioner (CT), hence, the petitioner is before this Court challenging the impugned order dated 26.04.2023, 3.1 ....

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.... on record. 6. Admittedly, there is no dispute on the aspect that the impugned Assessment Order passed by the respondent dated 26.04.2023 is an ex parte order, as the petitioner has not been heard before passing the same, since, all the notices/communications, which culminated in the impugned assessment order have been merely uploaded in the GST Portal through on-line service that too, not unde....

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....ation, which necessitated the petitioner to approach this Court. 6.1 Therefore, in the light of the above facts and circumstances of the case, this Court is inclined to set aside the impugned assessment order passed by the respondent/assessing officer, as the same suffers from violation of principles of natural justice. Thus, once the order is passed in violation of principles of natural justic....