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2024 (9) TMI 51

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..... of the TNGST/CGST Act, 2017 - provision of Section 16 of the TNGST/CGST Act, 2017 - HELD THAT:- Considering the facts that the notices and orders were uploaded in the portal under the Additional Notices Column and therefore, the petitioner had no occasion to view the said column and the impugned order was passed without affording an opportunity to the petitioner to establish his case before the au .....

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..... merits and in accordance with law. This Writ Petition is disposed of. - Honourable Mr. Justice Krishnan Ramasamy For the Petitioner : M/s.Adithya Reddy For the Respondents : Mr.G.Nanmaran Special Government Pleader (T) ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for the records of the first respondent order dated 29.12.2023 in Ref.No.ZD331223253373R .....

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..... communications were uploaded in web portal under View Additional Notices/Orders column and hence, the same was not aware of the same. Only after receiving a call from the third respondent that recovery action was initiated, the petitioner came to know regarding the notices and orders. Therefore, the order passed by the respondent is in violation of principles of natural justice. 4. The learned co .....

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..... that the notices and orders were uploaded in the portal under the Additional Notices Column and therefore, the petitioner had no occasion to view the said column and the impugned order was passed without affording an opportunity to the petitioner to establish his case before the authorities concerned, which is clear violation of principles of natural justice and the entire tax demand was recovered .....

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