2026 (8) TMI 706

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....learned Additional Government Pleader, takes notice on behalf of the respondents 1 & 2 and Mr. K. Balasubramani, learned Special Government Pleader, takes notice on behalf of the 3rd 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 the petitioner would submit that in this case, all notices/communications were uploaded by the respondent in the GST common portal. Since the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Therefore, this petit....

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....hout affording any opportunity 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 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 empty formalities. Merely passing an ex parte order by fulfilling the empty formalities will not s....