2026 (2) TMI 384

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....f 2026 - -<br>GST<br>Honourable Mr.Justice Krishnan Ramasamy For the Petitioner : Mr.Veeramanikandan R For the Respondent : Mr.R.Suresh Kumar, AGP ORDER This writ petition has been filed challenging the impugned order dated 31.01.2024 passed by the respondent. 2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents. 3. By consent of ....

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....tting aside the impugned order. 6. On the other hand, the learned Additional Government 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 impu....

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....aring to the petitioner, confirming the proposals contained in the show cause notice. 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 notic....

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.... preferably by way of RPAD, which would ultimately achieve the object of the GST Act. Therefore, 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 now, the petitioner is willing to pay 25% of the disputed tax amount to the respondent. ....