JUDGMENT :

The writ petition is filed challenging the assessment orders for the years 2018-2019 and 2019-2020 both dated 13.02.2021. Copy of the orders along with its summary are produced as Annexures-2 and 3 in the writ petition. The petitioner claims that the petitioner had no information about the said orders and even the notice was not served properly. The petitioner’s contention is that both the assessment orders are ex parte and the orders themselves were brought to the notice of the petitioner only when notice of attachment was issued to the bank in which the petitioner maintains an account. The petitioner’s contention is only that the petitioner was not issued a physical notice; which is not the requirement under Section-169 of the Bihar Goods and Services Tax Act, 2017. It is true that Section 169 includes many modes of notice upon registered assessees like service through speed post, courier, messenger or mobile phone etc. However, it is admitted that the notices prior to assessment and the orders were uploaded in the portal which is also a proper mode of service. The petitioner’s contention is also that in the Covid period, the electronic mode should not have been chosen.