9911796707
TMI Blog2021 (10) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... evious proceedings, learned Revenue counsel, on instructions submits that the first notice dated 11.12.2020 was returned 'unserved' and to the second notice dated 08.03.2021, writ petitioner did respond citing the Covid-19 situation and sought time - there is no disputation that the first notice dated 11.12.2020 was made available to the writ petitioner only on 27.07.2021 post impugned order. In the case on hand, there is no disputation that there was no affixure much less affixure in the conspicuous place at his last known place of business/residence qua writ petitioner. Therefore, there was no service of notice as far as the 11.12.2020 notice is concerned. Impugned orders being orders are set aside solely on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. It is learned counsel's specific say that 11.12.2020 notice was never served on writ petitioner, on seeing the impugned orders, writ petitioner requested for a copy of the same and it was given to the writ petitioner only on 27.07.2021 post impugned orders. Be that as it may, with regard to 08.03.2021 personal hearing notice, learned counsel submits that writ petitioner had sent a detailed reply dated 11.03.2021, saying that Covid-19 situation and the lock down is delaying the collection of 15 year old documents and some time has been requested, but notwithstanding the same the impugned orders have been passed without giving personal hearing. 6. Ms.Amirta Dinakaran, learned Revenue counsel accepts notice on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oted, this Court is informed without any disputation or disagreement that TNGST Rules is applicable with regard to proceedings under CST Act also. The Rules that deals with services of notices is Rule 52 and the relevant Rule in this case is 52(1)(d), which reads as follows: 'Rule 52 (1): Service of notices: The service on a dealer of any notice, summons or order under the Act or these rules may be effected in any of the following ways, namely:- R.52(1)(a) .............. R.52(1)(b) .............. R.52(1)(c) .............. R.52(1)(d) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence.' 6. In the case on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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