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TMI Blog2024 (4) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ice in Form DRC 01 dated 03.12.2022. Admittedly, all these notices were uploaded only through the portal. Though Section 169(d) of TNGST Act 2017, enables the respondent to issue notice through the common portal, other modes are also made available to the respondent under Section 169 of the TNGST Act 2017. In this case, the petitioner is a Timber Trader. He is not an educated person and he is not acquainted in following the notices uploaded through the common portal. Thus, this writ petition is allowed by setting aside the impugned order passed by the respondent dated 23.02.2023 and the matter is remitted back to the respondent for fresh consideration. The respondent shall proceed with the assessment and pass orders afresh, after providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the notice can be sent through on-line portal as per Section 169(d) of the TNGST Act and therefore, notices were issued through on-line portal and the petitioner ought to have made arrangements to verify the same and to make out the case during the enquiry. According to the learned Additional Government Pleader, the petitioner has failed to place any materials during the enquiry. He further submits that as against the impugned order, the petitioner is having an appeal remedy. 4. The learned counsel for the petitioner has relied on the order of this Court passed in W.P.No.27651, 27654 and 27657 of 2021 dated 04.02.2022, wherein, this Court has issued a direction to the respondents to communicate the notices through other modes as con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or (c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or (d) by making it available on the common portal; or (e) by publication in a newspaper circulating in the locality in which the taxable 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... populated, it cannot be said that there is a sufficient compliances of the aforesaid Section. 12. GST Act was implemented in the year 2017 with effect from 01.07.2017. The web portal maintained by GST has faced problems on several occasions and steps were taken for correcting the technical glitches. Even as on date, there are problems arising out of intercommunication between the State GST and Central GST and the web portal which has to be resolved. 13. The respondents can therefore continue the service of notice through registered post or speed post or courier with acknowledgment to the petitioners at their last known place of business or residence and upload the same in the web portal. Till all problems are resolved on the technical side ..... X X X X Extracts X X X X X X X X Extracts X X X X
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