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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Krishnan Ramasamy, J
Tvl. Annai Earth Movers, rep. by its Proprietor, S.Rajasekar – Appellant
Versus
1. The State Tax Officer (ST) Kodungaiyur Assessment Circle. 2. The Assistant Commissioner (ST) (FAC) Kodungaiyur Assessment Circle. – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order. (Para 1 , 2) |
| 2. arguments regarding notice service. (Para 4) |
Order
Heard Mr.Adithya Reddy learned counsel appearing for the petitioner and Mrs.K.Vasanthamala, learned Government Advocate (T) who takes notice on behalf of the respondents. 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 passed by the second respondent dated 05.03.2025 and to quash the same.
3. The learned counsel appearing for the petitioner would submit that the respondent has merely uploaded the show cause notice in the GST Portal, under the head, ''View Additional Notices and Orders'', which was unnoticed by the petitioner. Further, it is the contention of the learned counsel for the petitioner the statutory notice that was uploaded in the GST Portal cannot be deemed to be a proper service of notice and only notice issued in terms of the provisions contemplated under Section 169 of the CGST Act , i.e. by physical mode, can be deemed to be sufficient service. Therefore, the learned counsel contended that the impugned assessment order passed by the second respond
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