2025 (6) TMI 923

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....B.Syed abdul Wakeel For the Respondent : Mrs. K. Vasanthamala Government Advocate (Tax) ORDER Challenging the impugned Proceedings in DRC-07, dated 17.02.2025 for the Assessment years 2020-2021, the present Writ Petition is filed by the petitioner. 2. Mrs.K.Vasanthamala, learned Government Advocate (Tax), takes notice on behalf of the respondent. By consent of both parties, the main Writ Petit....

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....to the petitioner, he has a limited knowledge in operating the portal, they engaged a consultant and entrusted him with regard to the follow up activities of the portal. However, his consultant is failed to do so. 4. The learned counsel for the petitioner would submit that he is ready to deposit 10% of disputed tax and prayed for setting aside the impugned order and remit the matter back for fres....

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....PAD, otherwise the entire exercise of passing the assessment order is a vexatious one. 7. The impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal under the head "Additional Notices and Orders" tab, thereby, the petition....

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....ion 169 of the GST Act, which are also the valid mode of service under the Act, otherwise it will not be an effective service, rather, it would only fulfilling the empty formalities. Merely passing an ex parte order by fulfilling the empty formalities will not serve any useful purpose and the same will only pave way for multiplicity of litigations, not only wasting the time of the Officer concerne....