2026 (3) TMI 1037

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....amasamy For the Petitioner : Mr.Maharajan R For the Respondent : Mr.R.Suresh Kumar, AGP for R1&2, Mr.S.Shanmugavel, AGP for R3 ORDER This writ petition has been filed challenging the impugned order dated 18.07.2025 passed by the 2nd respondent. 2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents 1 & 2 and Mr.S.Shanmugavel, learned A....

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....ests this Court to grant an opportunity to the petitioner to present their case before the respondent by setting 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 a....

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....tunity of personal hearing 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 possibi....

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....on 169(1) of the Act, 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 the respondent has already recovered more than 25% of the disputed ....