2026 (8) TMI 627

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.... MR. JUSTICE KRISHNAN RAMASAMY For the Petitioner : Mr. J. Senthil Kumaraiah For the Respondent : Mr. R. Suresh Kumar, AGP ORDER This writ petition has been filed challenging the impugned order dated 06.06.2025 passed by the respondent. 2. Mr. R. Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents. 3. By consent of the parties, the main ....

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....t 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 admitted that no opportunity of personal hearing was provided to the....

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....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 possibility of sending notices by way of other modes prescribed in Section 169....

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.... 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 petitioner, being in retail business of rice selling, had not availed any ITC and thus, he is not liable to pay any tax amount to the ....