9911796707
TMI Blog2024 (10) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nadu Goods and Service Tax Act, 2017 - main ground that was urged by the learned counsel for the petitioner is that they did not participate in the adjudication proceedings because all the notices were only uploaded in the GST portal - HELD THAT:- In the instant case, it is seen that notice was issued by the respondent. However, the petitioner did not receive the same. On going through the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenging the proceedings of the respondent dated 29.11.2023. 2. Heard the learned counsel for the petitioner and the learned Additional Government Pleader accepting notice for the respondent. 3. The petitioner is engaged in manufacturing business and is registered under the Tamil Nadu Goods and Service Tax Act, 2017. The respondent initiated proceedings under Section 74 of the Act on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order does not suffer from any illegality. Consequently, he has sought for dismissal of this writ petition. 6. This Court has carefully considered the submissions of the learned counsel on either side and perused the materials available on record and more particularly the impugned proceedings. 7. In the instant case, it is seen that notice was issued by the respondent. However, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter is remanded back to the respondent for a fresh consideration on condition that the petitioner shall pay 10% of the total demand to the respondent within a period of four weeks from today. If this condition is not complied with, the order passed by the respondent shall stand automatically revived. On compliance of the said condition, the petitioner shall file their reply/ objection before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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