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TMI Blog2024 (2) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... e-mail, all men of commerce from the business community particularly small traders, small service provider and small manufacturers may not be ready to receive and respond. They may be technologically challenged which may impair them to respond autonomously to emails sent to them in the dash board of GST Web portal on their computer screen or Tab or smart phones. As a matter of prudence, it is advisable for the department to serve notice on such assessees through other mode of communications prescribed when they fail to respond to the summons, orders, notices and other communications etc., sent to them through email under Section 169 (1) (c) of the respective GST Enactments - there has to be some amount of flexibility. Rigidity in the administration of tax in such matters may not serve the purpose and can be counter productive. There has to be a proper communication as otherwise exparte decisions are susceptible to be successfully challenged and declared as arbitrary for violation of principles of natural justice. The impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits in accordance with law preferably within a period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterpreting the term, any adult member of his family, I am of the clear view that service on brother's wife cannot be construed as service of adult member of the family especially when the petitioner is a Hindu and given marriage to one P.Karuppasamy. 6. Per contra, learned Government Advocate for the respondent submits that decision rendered under the context of the Rule 52 of the TNGST Rules, 1959 is not irrelevant in the context of TNGST Act, 2017 and CGST Act, 2017. It is submitted that the provisions in the Act itself the intention of the Government as also the State Legislature is clear to make an assessment and paperless. Therefore, the decision of the Madurai Bench of this Court in Thvya Traders' case cited supra as submitted by the learned counsel for the petitioner cannot be entertained. 7. It is submitted that the decision rendered in the context of Rule 52 of the TNGST Rules, 1959 cannot be applied to Section 169 of the TNGST, 2017 and CGST Act, 2017, as they are not pari materia at all with each other and therefore, they cannot be applied to the facts of the case. 8. That apart, the learned Government Advocate for the respondent would submit t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und, by giving or tendering it to any adult member of his family; (c). if the address of such dealer is known to the assessing authority, by sending it to him by registered post; (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. Rule 52(2). Where any Hindu undivided family, firm or other association of persons is partitioned, dissolved or discontinued, notice, summons or orders issued under the Act or these rules may be served on any member of the Hindu undivided family, any person who was a partner (not being a minor) or member of the association, as the case may be, immediately before such partition, dissolution or discontinuance. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:-- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Section 169 of the respective GST enactments is a progressive provision intended to integrate technology with the assessment proceedings under the provisions of the respective GST Enactments. Section 169 of the respective GST Enactment is a step to modernize the tax administration in the country by taking advantage of available technology. 18. At the same time, the Court cannot loose sight of the fact that although there is advancement in the technology and it is omnipresent everywhere and Section 169(1)(c) of the respective GST Enactments has statutorily recognized communication through e-mail, all men of commerce from the business community particularly small traders, small service provider and small manufacturers may not be ready to receive and respond. They may be technologically challenged which may impair them to respond autonomously to emails sent to them in the dash board of GST Web portal on their computer screen or Tab or smart phones. 19. They may not be able to keep a watch on the traffic of slew of notices and communications that are emailed to them to their registered email ids in the web portal, although it is a convenient mode for dissemination and communic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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