9911796707
TMI Blog2025 (4) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... . J.K. Jayaselan Government Advocate ORDER This writ petition is filed challenging the assessment order passed by the respondent, dated 25.02.2025, for the year 2020-2021. 2. The learned counsel for the petitioner submits that the impugned order was passed as a third demand on the same issue and for the same period 2020-2021, for which an order had already been issued by the Central GST Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the petitioner had no chance to respond to, as the order was also only communicated through the web portal. The learned counsel also submits that the collection of tax amounts to triple taxation and therefore, the impugned order in this writ petition is liable to be set aside. 4. The learned Government Advocate appearing for the respondent submits that the impugned order was not a third deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsibility of the petitioner to regularly monitor the GST portal and respond to any notices issued. The learned Government Advocate submits that the petitioner had the opportunity to view and respond to the notices but failed to do so and therefore, cannot now claim a lack of notice or opportunity to be heard. 6. The learned Government Advocate appearing for the respondent also submits that the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys that the writ petition be dismissed and the impugned order be upheld. 7. Heard both sides. 8. Upon considering the submissions of both parties, this Court finds that the impugned order was passed without proper consideration of the overlapping demand for the same period, as well as the failure to provide the petitioner with adequate notice of the order, which was issued ex-parte through the G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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