2025 (6) TMI 1419

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....he order dated 28.08.2024 passed by the first respondent for the AY 2020-21 and to quash the same and also consequential direction to the second respondent to lift the bank account of the petitioner maintained in Indian Bank, Anna Nagar Branch. 3. The learned counsel for the petitioner would submit that the first respondent has issued a show cause notice on 30.08.2023, by uploading the same in the GST portal, without serving physical copy of to the petitioner. Therefore, the petitioner was not aware of the show cause notice and failed to file reply to the same. Since the petitioner failed to file reply to the said show cause notice, the first respondent has confirmed the proposals contained in the show cause notice and passed the present....

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....ished to them. In such circumstances, this Court is of the view that the impugned assessment order came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice. 6. 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 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 would....