2025 (6) TMI 2027

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....kar For the Respondent: Mrs. K. Vasanthamala, Government Advocate (Tax) ORDER Challenging the order dated 27.12.2023 passed by the respondent relating to the assessment year 2017-18, the petitioner had filed the present Writ Petition. 2. Mrs. K. Vasanthamala, 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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....etitioner or by registered post, instead it was uploaded in the common portal under the head "Additional Notices and Orders" 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 granted one final o....

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....osals 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 prescribed in Sectio....

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....chieve 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 27.12.2023 passed by the respondent is set aside. ii) Co....