2026 (5) TMI 492

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....Chakravarthy For the Petitioner : Mr. S. Karunakar For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER This Writ Petition challenges the impugned order dated 29.10.2025 which is an assessment order passed under Section 73 of the TNGST Act 2017. 2. I have heard the learned counsel for the petitioner and the learned Additional Government Pleader representing t....

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....ed under Section 31 of the GST Act and Rule 36 of the GST Rules. Hence the question the payment of the tax does not arise. The part time accountant failed to notice the fact of issuing of the proceedings the respondent had only chosen to upload all the communication, summons, notices and orders only on the web portal. Because of the above reasons, the petitioner was not able to access the web p....

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....cess claim or wrong claim the question of levy of interest under Section 50 and penalty under Section 73 of the GST Act does not arise to the facts of this case. 4. Considering the nature of the discrepancies noted, the explanation provided by the assessee and the reason given before this Court for not availing the opportunity, I believe that an opportunity can be granted to the assessee to pre....