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2023 (10) TMI 1071 - MADRAS HIGH COURTViolation of principles of natural justice - non-service of notice to petitioner - deliberate evasion of notice - HELD THAT:- The arguments that no notice was served on the petitioner and therefore, the respondent should have follow the procedure under Section 169(1)(f) of the Central Goods and Services Tax (CGST) Act, 2017 cannot be countenanced as the notices have been sent on 30.04.2022 in ASMT-14 - the notice in Form GST DRC-01 has also been sent to the petitioner on 30.04.2021. This is after the petitioner evaded service of notice in ASMT-14 on 10.08.2021 and 30.12.2021. The petitioner is not without any remedy. The petitioner can file a statutory appeal before the Appellate Authority under Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. The petitioner was also given an option to go back to the respondent subject to the petitioner depositing 25% of the disputed tax to prove his bona fide or file a statutory appeal. This Writ Petition is disposed of by giving liberty to the petitioner to file a statutory appeal before the Appellate Authority in terms of Section 107 of the TNGST Act within a period of limitation prescribed under the aforesaid provision.
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