2026 (3) TMI 140

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.... ORDER This writ petition has been filed challenging the assessment order dated 19.09.2025 for the assessment year 2020-21 passed by the Respondent under section 74 of TNGST Act 2017 2. Mr. R. Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itsel....

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....the respondent by setting aside the impugned order. 5. On the other hand, the learned Additional Government Pleader appearing for the respondent would submit that though the respondent has already passed an assessment order for the same assessment year, the present impugned order was passed for a higher amount. Further, he has fairly admitted that no opportunity of personal hearing was provided....

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.... to be passed without affording any opportunity of personal hearing to the petitioner. 8. 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 noti....

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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. 10. Further, it was submitted by the learned counsel for the petitioner that the petitioner is willing to pay 10% of the disputed tax amount to the respondent. In su....