9911796707
TMI Blog2021 (12) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... ot filing an appeal barring to suffer an adverse order. Thus use of common portal though intended to facilitate faster service notice of orders and decisions, it is noticed that there are teething problems in the communication of notice system derived under Section 169(1)(d) of the TNGST Act, 2017. Thus, the orders have been passed without a reply from the petitioner. Therefore, to meet the ends of justice, a fresh opportunity can be given to the petitioner to file a reply to the notices. The cases are remitted back to the respondent to pass a speaking order within a period of forty five days from the date of receipt of a copy of this order - Petition allowed by way of remand. - W.P.Nos.23958, 23961 & 23966 of 202 And W.M.P.Nos.2527 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and shall also serve a summary thereafter electronically in FORM GST DRC 01 and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT 15 and summary thereof shall be uploaded electronically in FORM GST DRC 07. 6. The learned counsel for the petitioner further submits that even otherwise the impugned order has been passed without serving a copy of the notice as it is contemplated under Section 169 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act). 7. The learned counsel for the petitioner therefore submits that the impugned orders are liable to be quashed and prays that the case may be remitted back to the respondent to pass a speaking order after giving a prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een delivered to the petitioner on 05.05.2021. It is a period when the country was reeling under the second wave of Covid-19 a week thereafter, the second lockdown was imposed in Tamil Nadu and few other states. 14. The over all facts and circumstances indicates that the petitioner would not have gained anything by not replying to either the notice in form GST ASMT 14 or by not filing an appeal barring to suffer an adverse order. 15. Thus use of common portal though intended to facilitate faster service notice of orders and decisions, it is noticed that there are teething problems in the communication of notice system derived under Section 169(1)(d) of the TNGST Act, 2017. Thus, the orders have been passed without a reply from the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
