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2021 (12) TMI 777 - MADRAS HIGH COURTPrinciples of natural justice - it is submitted that the impugned order has been passed without uploading the order as is required under the provisions of the Tamil Nadu Goods and Services Act, 2017 read with Tamil Nadu Goods and Services Rules, 2017 - HELD THAT:- There is no merits in the submission of the counsel of the petitioner that the petitioner has not been issued with the hearing notice. Be that as it may, the petitioner has an alternate remedy before the Appellate Commissioner under Section 107 of the Tamil Nadu Goods and Services Act, 2017. The petitioner is at liberty to file an appeal before the Appellate Commissioner under Section 107 of Tamil Nadu Goods and Services Act, 2017 within a period of thirty days from the date of receipt of a copy of this order - In case, that such appeal is filed by the petitioner within such time, the Appellate Commissioner shall pass appropriate orders on merits and in accordance with law preferably within a period of three months from the date of receipt of a copy of this order after giving an opportunity of personal hearing to the petitioner. Petition disposed off.
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