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TMI Blog2023 (10) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... of notice to petitioner - deliberate evasion of notice - HELD THAT:- The arguments that no notice was served on the petitioner and therefore, the respondent should have follow the procedure under Section 169(1)(f) of the Central Goods and Services Tax (CGST) Act, 2017 cannot be countenanced as the notices have been sent on 30.04.2022 in ASMT-14 - the notice in Form GST DRC-01 has also been sent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr.B.Raveendran For the Respondent : Mrs.K.Vasanthamala Government Advocate ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice on behalf of the respondent. 2. This writ petition is taken up for final disposal today, after it was listed For Admission on the previous date i.e., on 15.09.2023. 3. The specific case of the petitioner is that the petitioner has stopped his business of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to the petitioner by registered post on 10.08.2021 and 30.12.2021 and they were returned with an endorsement left . 6. The learned Government Advocate for the respondent has produced the originals of the postal cover bearing postal seal showing return of the notices sent to the petitioner on 10.08.2021 and on 30.12.2021. The address in the postal cover dated 10.08.2021 is the address given by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also given an option to go back to the respondent subject to the petitioner depositing 25% of the disputed tax to prove his bona fide or file a statutory appeal. 11. The learned counsel for the petitioner opts for the Latter. 12. Recording the above submission, this Writ Petition is disposed of by giving liberty to the petitioner to file a statutory appeal before the Appellate Authority in term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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