TaxTMI 
TaxTMI 
2025 (5) TMI 1888
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....Jerold For the Respondent : V. Prasanth Kiran, GA ORDER This Writ Petition has been filed, seeking for the issuance of a Writ of Certiorari,to call for the records in connection with the order passed by the respondent in GSTIN/ID: 33HYIPS1940C1ZH in Reference No.ZD330824124933C dated 14.08.2024 and quash the same. 2. The petitioner firm is conducting Documents Scanning business and is regis....
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....ed the above writ petition. 3. Heard Mr.S.Kingston Jerold, learned counsel for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate (T), who takes notice on behalf of the respondents. 4. By consent of both parties, the main Writ Petition is taken up for final disposal at the stage of admission itself. 5. It is submitted by the learned counsel for the petitioner that the petition....
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....he original show cause notice, the petitioner was not able to reply to the same. Assuming that sending notices by uploading in the portal is sufficient service, when the Officer who was sending the repeated reminders, received no response from the petitioner, he ought to have applied his/her mind and explored diligently the possibility of sending notices by other modes prescribed in Section 169 of....
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....ause notices is illegal and unsustainable. 8. Hence, I am inclined to set aside the impugned order with the following directions:- i) The impugned order passed by the first respondent dated 14.08.2024 is set aside. ii) Consequently, the matter is remanded to the respondent for fresh consideration. iii) The petitioner is directed to deposit 25% of the disputed tax, which the petitioner volun....