2026 (4) TMI 855

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....ACHANDRAN AND HONOURABLE MR. JUSTICE BASANT BALAJI For the Appellant: By Advs. Smt. Parvathy Menon, Smt. K. Krishna, Shri. Achyuth Menon, Shri. V. Harisankar, Smt. Anna Anto. For the Respondents: Smt Thushara James-Sr GP. JUDGMENT PER DEVAN RAMACHANDRAN, J. The appellant challenges the judgment of the learned Single Judge of this Court on various grounds, but primarily that that the....

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....thout having invoked the appellate remedy under Section 19(7) of the 'Act'. 3. Smt. Thushara James - learned Senior Government Pleader, on the other hand, submitted that this is not a case where opportunity of hearing was not offered to the appellant, but that they had willfully refused to accept it at every stage. She then took us through Exts.P10 and P12 Forms under 'GST DRC- 06', accompanyin....

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....ince they could not upload it on the online portal, it was sent by registered post and rely upon Ext.P5 acknowledgment card in substantiation. It is also admitted that, even before they allegedly did so, they had received Ext.P6 notice from the Assistant Sales Tax Officer, giving them time till 02.04.2025 to file objections. In fact, the appellant says that it is in response to this also, that Ext....

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....t accept this argument, particularly from the standpoint of a contention that Ext.P13 is void for the appellant not having been given an opportunity of being heard, for the singular reason that the appellant themselves exercised the option not to require such a benefit. When the appellant voluntarily and consciously took the decision not accept the opportunity of being heard and expressed it so sp....