Order

Ms.AmirthapoonkodiDinakaran, learned Government Advocate (Taxes), 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 dated

7.05.2025 passed by the 1^st respondent and to quash the same and for a consequential direction to the 1^st respondent to take up the appeal filed by the petitioner on file.

3. The learned counsel for the Petitioner submitted that the 2nd respondent issued show cause notice dated 08.05.2025, for which the petitioner submitted its reply. But, the 2^nd respondent without considering the same in a proper perspective and without providing an opportunity of personal hearing has passed the order dated 03.10.2024. Subsequently,the petitioner filed an appeal before the 1^st respondent on 01.03.2025 with a delay of 30 days and the same was rejected by the 1st respondent on the ground of delay. Challenging which the present writ petition has been filed.

4.The learned counsel for the petitioner would submit that since the assessment order was uploaded in the GST portal without serving physical copy of the same to the petitioner,