TaxTMI 
TaxTMI 
2025 (4) TMI 2132
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....r the Petitioner : Mr. S. Rajasekar For the Respondent : Mr. V. Prashanth Kiran Government Advocate (T) ORDER Heard Mr. S. Rajasekar learned counsel appearing for the petitioner and Mr. V. Prashanth Kiran, learned Government Advocate (T) who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself 2. ....
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....f hearing to the petitioner, passed the impugned order. Therefore, the learned counsel submits that the impugned order suffers from violation of principles of natural justice. The learned counsel fairly submitted that in the event, this Court is inclined to set aside the impugned order, the petitioner is ready and willing to deposit 25% of the disputed tax, and thus, prays for appropriate orders. ....
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....time. Further, the original of the said show cause notice was not furnished to the petitioner. In such circumstances, this Court is of the view that the impugned assessment order came to be passed without affording any opportunity of personal hearing to the petitioner. 6.1 No doubt, sending notice by uploading in portal is a sufficient service, but, the Officer who finds no response from the pe....
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....cular mode, the Officer who is issuing notices should strictly explore the possibilities of sending notices through some other mode as prescribed in Section 169(1) of the Act, preferably by way of RPAD, which would ultimately achieve the object of the GST Act. 6.2 Therefore, this Court is inclined to set aside the impugned order, as the same suffers from the violation of principles of natural j....