2021 (12) TMI 777

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..... merits in the submission of the counsel of the petitioner that the petitioner has not been issued with the hearing notice. Be that as it may, the petitioner has an alternate remedy before the Appellate Commissioner under Section 107 of the Tamil Nadu Goods and Services Act, 2017. The petitioner is at liberty to file an appeal before the Appellate Commissioner under Section 107 of Tamil Nadu Go .....

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..... 07 . 2. It is submitted that the impugned order has been passed without uploading the order as is required under the provisions of the Tamil Nadu Goods and Services Act, 2017 read with Tamil Nadu Goods and Services Rules, 2017. 3. Opposing the prayer, the learned Additional Government Pleader submits that the petitioner has indeed been served with the order dated 18.12.2019 bearing reference .....

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..... ent Pleader for the respondents. I have perused the order. 6. There is no merits in the submission of the counsel of the petitioner that the petitioner has not been issued with the hearing notice. Be that as it may, the petitioner has an alternate remedy before the Appellate Commissioner under Section 107 of the Tamil Nadu Goods and Services Act, 2017. 7. Considering the same, I am inclined .....

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