9911796707
TMI Blog2023 (2) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... res cannot be dispensed with - In the considered opinion of this court, the aforesaid provisions of law would not come to the rescue of the respondent herein, for justifying the impugned action. This Writ Petition is allowed, setting aside the impugned order of the 1st Respondent, dated 23-11-2022 and the DRC-07 notice, dated 23-11-2022 for the tax period 2017-18,2018-19 and 2019-20, as well as the show cause notice dated 22-10-2022 and DRC-01 notice, dated 22-10-2022 issued by the 1st Respondent and uploaded in the GST common portal. - The Hon ble Sri Justice A.V. Sesha Sai And The Hon ble Sri Justice Venuthurumalli Gopala Krishna Rao For the Appellant : Karthik Ramana Puttamreddy For the Respondent : GP For Commercial Tax ORDER ( PER A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax Act,2017. The said provision of law is as follows:- Section 160 of the Goods and Service Tax Act, 2017: (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this Act or any erstwh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or (f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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