TaxTMI 
TaxTMI 
2025 (6) TMI 105
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....ent dated 16.03.2024 for the tax period April 2018 - March 2019 relating to Financial Year 2018-19 and quash the same and to direct the respondent to reverse the suo moto debiting of the Electronic Credit Ledger of the Petitioner. 3. The learned counsel for the petitioner would submit that all the notices/communications, which culminated in the impugned order has been uploaded in the GST Portal under the Column ''View Additional Notices/Orders'' instead of usual column ''View Notices/Orders'', and hence, the said notice was unnoticed by the petitioner's Consultant' that the reasons for non responsive to such notices is purely owing to the fact that the petitioner has no knowledge of the same, as they....
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....y in cases, where, the assessees have not engaged any other Consultant for filing their returns, |the respondent- Department is adopting the mode of sending service through e-mail to the address provided at the time of registration, and in the event of the same getting bounced back, they are sending by a messenger. Therefore, it is contended that in terms of Section 169 of the Act, the mode of service adopted by the respondent cannot be deemed to be insufficient service. 4.1 However, the learned Special Government Pleader fairly submits that in the present case, since it is stated by the learned counsel for the petitioner that entire disputed tax has been recovered from the petitioner via. Electronic credit ledger account, in the event, th....
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....by a courier to the taxpayer or his authorized representative, by registered post or a speed post or a courier with an acknowledgement addressed to the last known address of the taxpayer. 6.2 Thus, when the respondent-Department realizes the fact that the notice effected via, On-line portal service does not fetch them any reply/response, instead of sticking on to the similar of mode of service by sending notices/reminders incessantly, they could change mode of service and this Court suggests that notice through RPAD would be the best mode of service,in which case, the assessee cannot take advantage of the notice being unnoticed or plead ignorance, and in the case of the same being not delivered due to reasons such as 'No such addressee....