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2025 (1) TMI 517

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..... missible. A reading of rule 52 (1), makes it clear that the set of expressions in the first part of rule 52 (1), viz., may be effected in any of the following ways makes it amply clear that the service of notice on a dealer can be resorted to by any one of the modes specified in rule 52 (1) (a), (b), (c). Only sub-rule 52 (1) (d) specifies that if none of the modes provided under rule 52 (1)(a), (b), (c) is practicable, the alternative mode of affixing notice in some conspicuous place at the last known business or residence can be resorted to. As far as the modes of service specified in rule 52 (1) (a), (b), (c) are concerned, it is for the authorities concerned to resort to anyone of the modes specified therein. Coming to Section 169 (1), it is to be noted that a learned Single Judge of this Court in a judgment in the case of Pandidorai Sethupathi Raja Vs Superintendent of Central Tax, Chennai [ 2022 (12) TMI 1028 - MADRAS HIGH COURT ] had held that it is the obligation of the assessee to visit the portal and therefore, posting of summons and orders through portal is a sufficient compliance of notice on the assessee and therefore, there is no necessity for any alert. The learned s .....

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..... ase that most of the petitioners are not well aware about the portal of the Department and due unawareness of the information technology, they had relied upon the practitioners for filing their returns in the portal of the Department. It is also their case that the practitioners have uploaded their phone numbers and e-mail IDs for receipt of alerts and that in most of the cases, the practitioners have not informed the assesses either the updation in the portal or the receipt of the e-mails which have kept the assesses in dark. 4. In that context, they would submit that even though the provisions under Section 169 (1) (a) to (f) are disjunctive, they should be read conjunctively, failing which, the basic principles of natural justice would be violated. They would all submit that Clauses (a) to (c) of sub section (1) of Section 169 should be read as alternative. 5. It is their contention that Section 169 (1) of the Act should be read in such a manner that it effectively complies with the principles of natural justice. A reading of the same, which do not effectively comply the said principles, would only be a disadvantage to the assesses. 6. Countering their arguments, Mr. R. Suresh K .....

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..... Tax Officer Other reported in 2024 SCC Online Mad 4927 to contend that these issues can also be raised before the Appellant Authority where there is an efficacious alternative remedy that is available to the respective assesses. 10. Before adverting to Section 169 (1) of the GST Act and Rule 149 of the GST Rules, I propose to deal with various judgments relied upon by the respective counsels appearing on either side. 11. It is to be noted that Rule 52 of the TNGST Rule 1959 had provided for service of notices on the assesses. The same had been considered by the two Division Bench of this Court. Firstly, in the judgment reported in 1972 SCC Online Mad 347, a Division Bench of this Court had rejected the contentions that Section 52(a), (b) (c) all have to be complied with independently before compliance of Section 52 (d). The Division Bench had held that the authority would have to comply with any of the three modes under (a), (b) (c) of Rule 52 and if found such service was not effective, then the Clause (d) of Rule 52 would have to be complied. 12. A similar view had been taken by a subsequent Division Bench in a judgment in the case of Singaravelar Spinning Mills (P) Ltd., Vs Sta .....

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..... rve the assessment order by affixing it in the petitioner's place of business under rule 52(d).. . . 13. Coming to Section 169 (1), it is to be noted that a learned Single Judge of this Court in a judgment in the case of Pandidorai Sethupathi Raja Vs Superintendent of Central Tax, Chennai reported in 2022 SCC Online Mad 8986 had held that it is the obligation of the assessee to visit the portal and therefore, posting of summons and orders through portal is a sufficient compliance of notice on the assessee and therefore, there is no necessity for any alert. The learned single Judge had also compared the explanation of (r) to (u) of Section 144B of the Income Tax Act which had mandated an alert either to the registered e-mail ID of the assessee or by way of SMS to the registered mobile number of the assessee. 14. The judgment of the learned Single Judge relied upon by the learned counsel for the respondents reported in 2020 SCC Online Ker 3331 relates to an order of assessment not only served through web portal, but also to the registered e-mail ID and thereafter, by registered post. Hence, the said judgment is factually distinguishable and therefore, the same cannot be of any he .....

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..... onspicuous 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 thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved. 17. Before proceeding any further, it would also be useful to compare Rule 52 of the then TNGST Rules, 1959 and Section 169 of the GST Act. 52 of the TNGST Rules, 1959 Section 169 of respective GST Enactment, 2017 Rule 52 (1). Service of notices The service on a dealer of any notice, summons or order under the Act or these rules may be effected in any of the following ways, namely: (a). by giving or tendering i .....

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..... 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 thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved. 18. It is to be noted that Clause (d) of Rule 52 and Section 169 (1) (f) are pari materia. Rule 52 had been dealt with by a Division Bench of this Court as early as in the year 1972 and had held that Clauses (a), (b) (c) are alternative and that if any of the aforesaid modes is not practicable then Clause (d) ought to have been followed. 19. An application of the said Division Bench to Sub-Section .....

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