2025 (6) TMI 1245

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.... For the Respondent : Mr. V. Prasanth Kiran, Government Advocate (Tax) ORDER Challenging the order dated 24.04.2024 passed by the respondent relating to the assessment year 2018-2019, the petitioner had filed the present Writ Petition. 2. Mr. V. Prasanth Kiran, learned Government Advocate (Tax), takes notice on behalf of the respondent. By consent of the parties, the main Writ Petition i....

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....g to the petitioner or by registered post, instead it was uploaded in the common portal under the head "View Additional Notices and Order" tab, thereby, the petitioner 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 grant....

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.... confirming the proposals contained in the show cause notice. 7. No doubt sending notice by uploading in portal is a sufficient service, but, the Officer who 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 ....

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....h would ultimately achieve the object of the GST Act. 8. Therefore, this Court finds that there is a lack of opportunities being provided to serve the notices/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 24.04.2024 passed by the respondent is set as....