ORDER :

Krishnan Ramasamy, J.

Heard Mr.R.Ganesh Kanna, learned counsel appearing for the petitioner and Ms..Amirta Poonkodi Dinakaran learned Government Advocate (T) who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself.

2. The challenge in this Writ Petition is to the order of assessment passed by the respondent in DRC-07 dated 24.08.2024 and to quash the same and further, to direct the respondent to lift the bank attachment notice issued in Form DRC-13 dated 05.02.2025 on the petitioner's banker.

3. Mr.R.Ganesh Kanna, learned counsel for the petitioner would submit that the respondent issued a show cause notice in Form DRC-01 dated 22.05.2024, which has been uploaded in the GST Portal under the Column ''View Additional Notices/Orders'' instead of usual column ''View Notices/Orders'', and hence, the said notice was unnoticed by the petitioner; that thereafter, the respondent also sent reminders dated 26.06.2024, 19.07.2024 and 19.08.2024, and since the same have also been uploaded in the GST Portal under the said different Column, those notices have also been unnoticed by the petitioner, howev