9911796707
TMI Blog2025 (2) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... 'Section 169 mandates a notice in person or by registered post or to the registered e-mail ID alternatively and on a failure or impracticability of adopting any of the aforesaid modes, then the State can, in addition, make a publication of such notices/ summons/ orders in the portal/ newspaper through the concerned officials.' The aforesaid judgment of this Court is squarely applicable to the case on hand. In view of the same, the impugned assessment order passed by the respondent dated 26.04.2024 for the assessment year 2018-19 cannot be sustained and is liable to be quashed. Accordingly, the impugned assessment order passed by the respondent dated 26.04.2024 for the assessment year 2018-19 is hereby quashed. It is made clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in a batch of writ petitions in WP(MD)No.26481 of 2024 etc., batch, dated 06.01.2025. 5. The learned Government Advocate appearing for the respondent, on instructions submitted that the petitioner was served with notice through respondent portal and therefore, admittedly, the petitioner was not served notice in compliance of Section 169 of the TNGST Act. 6. It is relevant to extract the provision of Section 169 of the TNGST Act, which is as follows:- "Section 169. Service of notice in certain circumstances.- (1) Any decision, order, summons, notice 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 messenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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." 7. The relevant portion of the judgment passed by this Court in a batch of writ petitions in WP(MD)No.26481 of 2024 etc., batch dated 06.01.2025 is extracted hereunder:- "19. An application of the said Division Bench to Sub-Section (1) of Section 169 would mean that Clauses (a) to (c) would be alternative and if it was not practicable, then Clauses (d) to (f) would have to be followed. Only interpreting Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice in person/ registered post/ e-mail, etc., the Rules cannot be limited to only serving it through electronic modes. Therefore, the contention that the Rules will prevail over the Statute cannot be accepted. 21. It is to be noted that in the judgments relied upon by the learned counsel for the respondents have not dealt with Section 169 in its entirety When the modes of service have been prescribed, such services should be effectively done as prescribed. 22. In such view of the matter, I am inclined to hold that Section 169 mandates a notice in person or by registered post or to the registered e-mail ID alternatively and on a failure or impracticability of adopting any of the aforesaid modes, then the State can, in addition, make a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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