2025 (6) TMI 1247

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.... (tax) ORDER Challenging the order dated 29.08.2024 passed by the respondent relating to the assessment year 2019-2020, the petitioner had filed the present Writ Petition. 2. Mr. C. Harsha Raj, learned Special Government Pleader (tax), takes notice on behalf of the respondent. By consent of the parties, the main Writ Petition is taken up for disposal at the time of admission stage itself.....

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.... was unaware of the initiated proceedings and thus unable to participate in the adjudication proceedings. 5. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Special Government Pleader (tax) appeari....

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.... is sending the repeated reminders, inspite of the fact that no response from the petitioner to the show cause notices etc., the Officer should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 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 woul....

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....s/orders etc., effectively to the petitioner. Hence, this Court is inclined to set-aside the impugned order with terms, by issuing the following directions:- i) The impugned order dated 29.08.2024 passed by the respondent 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....