ORDER

The petitioner is a Timber Trader and he has filed this writ petition as against the order passed by the respondent dated 23.02.2023 that certain discrepancies were found in the Returns filed by the petitioner for the Assessment Year 2019-2020.

2. The learned counsel appearing for the petitioner submits that the impugned order was passed without providing an opportunity of hearing to the petitioner. Though it is mentioned that show cause notice was issued in Form DRC 01 under Section 73(1) of the TNGST Act 2017 and personal hearing was provided, the petitioner was not aware of it. According to him, the petitioner is not an educated person and he is not acquainted with the on-line portal and uploading the notices through on-line portal. He further submits that the impugned order has been passed as if the petitioner has not submitted a reply to this notice.

3. The learned Additional Government Pleader appearing for the respondent submits that the notice can be sent through on-line portal as per Section 169(d) of the TNGST Act and therefore, notices were issued through on-line portal and the petitioner ought to have made arrangements to verify the same and to make out the case during the enquiry. According to the learned Additional Government Pleader, the petitioner has failed to place any materials during the enquiry. He further submits that as against the impugned order, the petitioner is having an appeal remedy.

4. The learned counsel for the petitioner has relied on the order of this Court passed in W.P.No.27651, 27654 and 27657 of 2021 dated 04.02.2022, wherein, this Court has issued a direction to the respondents to communicate the notices through other modes as contemplated under Section 169(1)(b) of the TNGST Act 2017 and quashed the impugned assessment orders.

5. This Court considered the rival submissions made and also perused the materials available on record.

6. The petitioner is a Timber trader. He claims that he is not acquainted with the advance technology of following the notices, which has been uploaded in the portal. According to the petitioner, he submitted the returns only through his Auditor. The impugned order has been passed after issuing notice in Form ASMT-10 dated 13.05.2022 and notice in Form DRC 01A dated 05.11.2022 and notice in Form DRC 01 dated 03.12.2022. Admittedly, all these notices were uploaded only through the portal.

7. Section 169(d) of the Tamil Nadu Goods and Services Tax Act 2017, provides the mode of service of notice and the same is extracted as under:

169. (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 messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person;

or (b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or (c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or (d) by making it available on the common portal; or (e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or (f) if none of the modes aforesaid is practicable, by affixing 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 concer