2026 (3) TMI 1039

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....ondent : Mr.R.Suresh Kumar, AGP ORDER This writ petition has been filed challenging the impugned order dated 15.09.2025 passed by the respondent. 2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The learned counsel for ....

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....ondent 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 matters back to the respondent. 7. Heard the learned couns....

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....ed 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 valid mode of service under the Act, otherwise it will not be an effective service, rather, it would only fulfilling the ....

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....ively to the petitioner. 11. Further, it was submitted by the learned counsel for the petitioner that the respondent has already recovered the entire disputed tax amount from the petitioner. In such view of the matter, this Court is inclined to set aside the impugned order dated 15.09.2025 passed by the respondent. Accordingly, this Court passes the following order:- (i) The impugned o....