2025 (6) TMI 1788

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....25 And WMP. Nos. 24485 & 24486 of 2025 - -<br>GST<br>Honourable Mr.Justice Krishnan Ramasamy For the Petitioner : Mr. P. Rajkumar For the Respondents : Ms. Amirtapoonkodi Dinakaran Government Advocate (Taxes) ORDER This Writ Petition has been filed challenging the impugned orders of the 1st respondent dated 17.10.2024 and the 2nd respondent dated 03.06.2025 and to quash the same. 2.....

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.... same. The petitioner came to know of the impugned order only after the receipt of the notice from the 3rd respondent. Immediately, the petitioner filed an appeal before the 2nd respondent with a delay of 129 days and the same was rejected by the 2nd Respondent vide order dated 03.06.2025, on the ground of delay. Being aggrieved over the assessment order as well as the order rejecting the appeal, ....

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.... both sides and also perused the materials available on record. 7. In the present case, it is stated by the petitioner that since the impugned assessment order was uploaded in the GST portal, without serving the physical copy of the same to the petitioner, the petitioner was unaware of the same and only after the receipt of the recovery notice from the 3rd Respondent, the petitioner came to kno....