2025 (5) TMI 2162

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.... For the Respondent: V.Prasanth Kumar, GA ORDER This writ petition has been filed in the nature of a Certiorarified Mandamus, seeking to call for the impugned assessment order on the file of the 1st respondent vide GSTIN 33AXTPR3473R2Z7/2023-2024 dated 30.12.2024 for the assessment year 2023-2024 and quash the same as illegal and devoid of merits and direct the respondents to redo the ass....

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.... uploaded in the GST Portal, the same went unnoticed by the petitioner and hence, it could not file its reply. Thereafter, the 1st respondent passed the impugned order dated 30.12.2024, confirming the tax demanded in the show cause notice. 3.According to the petitioner, the impugned order was passed without even issuing a show cause notice on him by merely uploading the same in the respondents&....

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....to deposit 25% of the disputed tax, the prayer sought for by the petitioner may be considered. 6. Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, it is evident that the impugned show cause notice was uploaded on the GST Portal Tab. According to the petitioner, the petitioner was not aware of the issuance of the show cause notice issue....

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....fective service. Such mechanical compliance does not serve any useful purpose and the same will only lead to multiplicity of litigations, wasting not only the time of the Officer concerned, but also the precious time of the Appellate Authority / Tribunal and this Court as well. Thus, when there was no response from the tax payer to the notice uploaded in the portal, the Officer should have sent th....