2026 (1) TMI 384

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....er : Mr. Rooban B For the Respondent : Mr. R. Suresh Kumar, AGP ORDER This writ petition has been filed challenging the impugned order dated 25.10.2024 passed by the 2nd respondent. 2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stag....

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....ment Pleader appearing for the respondent would submit that the respondent had uploaded the notices in the GST Online Portal. But the petitioner failed to avail the said opportunity. Further, he has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, he requested this Court to remit the matter back to the respond....

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.... 9. 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 v....

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....herefore, this Court finds that there is a lack of opportunities being provided to serve the notices/orders etc., effectively to the petitioner. 11. Further, it was submitted by the learned counsel for the petitioner that the petitioner is willing to pay 25% of the disputed tax amount to the respondent. In such view of the matter, this Court is inclined to set aside the impugned order dated 25.....