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TMI Blog2024 (4) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... refer any mode of communication as per Section 169 of the TNGST Act, 2017, the Department has preferred only electronic mode of communication. Any decision taken by the Department would affect the traders and their business. The Department cannot expect that all the traders/tax payers are accustomed with the portal and they are filing their returns on their own - The Department shall work out on the possibility of issuing notice and other communications through postal and that too, in a regional language, which certainly enables the tax payers to respond in time and the same will definitely reduce the unnecessary litigations before this Court. Hope, the Department shall consider the fact that all the tax payers are not filing the returns on their own and they are depending upon some service providers for the same. The Government, which is promoting our Tamil language in Tamil Nadu, is taking action against the traders, like carpenters, cooks, vegetable vendors by issuing notice in English language. The object of issuing notice is based on the principles of natural justice. No one should be punished unheard . This object can be achieved only when the notices are issued in Regional l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 169(3) of the GST Act, 2017 prescribes the mode of communication through post. The learned counsel by relying upon Section 144B of the GST Act, 2017 submits that the Act prescribes sequence of procedure to be followed before issuing the final assessment order. However, it has not been followed by the Department properly. The another contention of the petitioner is that the dealers are not acquaintance with the online filing and therefore, they are depending upon the private service providers for doing the same. 4. The learned counsel has relied on the orders passed by this Court in W.P(MD) Nos.24407 and 24408 of 2023, dated 31.10.2023 and submits that the said writ petitions have been filed by this petitioner for the assessment years 2020-2021 and 2021-2022, wherein, this Court has set aside the impugned orders and a direction was issued to the Department to redo the assessment for the relevant period. Therefore, the order impugned in this writ petition is also liable to be set aside. 5. Mr.R.Suresh Kumar, learned Additional Government Pleader, who takes notice for the respondents has raised serious objections that this petitioner is used to upload the returns only through elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or (b) by registered post or speed post or courier with acknowledgement 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FORM GST DRC? 04. (2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A. (3) Where the person chargeable with tax makes payment of tax and interest under subsection (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within fourteen days of detention or seizure of the goods and conveyance, he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 or the reply to any notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06. (5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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