2025 (7) TMI 1620

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....TNA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 23-7-2025<br>Civil Writ Jurisdiction Case No. 6640 of 2025 - -<br>GST<br>HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD And HONOURABLE MR. JUSTICE SHAILENDRA SINGH For the Petitioner : Mr. Mohit Agarwal, Advocate Mr. Sanjay Kumar Arya, Advocate Mr. Vikash Khanna, Advocate For the UoI : Mr. Amit Pandey, Senior Counsel Ms. Ruchi Mandal, Advocate For the State : Mr. Vivek Prasad, GP-7 Ms. Roona, AC to GP-7 Mr. Sanjay Kumar, Advocate JUDGMENT ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Heard Mr. Mohit Agrawal, learned counsel for the petitioner, Mr. Vivek Prasad, learned GP-7 for the State as also Mr. Amit Pandey, learned Senior Counsel for the CGST and CX.....

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.... portal cannot be considered to be a valid mode of service of notice as required under Section 169 of the BGST Act, 2017; (e) For holding that in the facts of the present case, the impugned assessment order dated 06.02.2025 is an ex parte order as the notices were never served upon the Petitioner firm in terms of Section 169 of the BGST Act, 2017 nor the petitioner was granted an opportunity of hearing in terms of Section 75(4) of the BGST Act, 2017 as the reminders were also not served upon the petitioner in the manner prescribed under Section 169 of the BGST Act, 2017; and/or for any other relief(s) as Your Lordships may deem fit and proper in the facts of the present case and in the interest of justice." Brief Facts of the Ca....

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....of hearing under the heading 'Additional Notices and Orders' on the common portal. Referring to the statements made in paragraph '16' of the writ application, learned counsel submits that there is specific statement of the petitioner that no notice giving rise to the impugned proceeding initiated under Section 73 of the BGST Act, 2017 were communicated to the petitioner by any mode other than merely uploading the same under 'Additional Notices and Orders' heading on common portal. 6. Learned counsel relies upon the judgment of this Court in the case of M/s Lord Vishnu Construction Pvt. Ltd. Vs. The Union of India and Others in CWJC No. 5291 of 2024. Learned counsel also relies upon the judgment of the learned coordinate Bench of this Cou....

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....espondents 9. Mr. Vivek Prasad, learned GP-7 for the State has opposed the writ application. Learned counsel submits that normally when a notice is uploaded on the common portal either under heading 'Notices and Orders' or the 'Additional Notices and Orders', the same is also communicated to the assessee either on his e-mail or through SMS. 10. Learned counsel, however, submits that in the present case while answering paragraph '16' of the writ application, the Respondents have not given specific response to paragraph '16' of the writ application. 11. Learned counsel submits that the recent judicial pronouncements on the subject have leaned in favour of the effective service of notice by not only placing the notice on the common po....