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TMI Blog2021 (10) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate ORDER Prayer sought for herein is for a Writ of Certiorarified Mandamus, calling for the records in GSTN No.33AAOFB2142A1Z5/Tran 1 dated 04.06.2020 issued by the respondent and quash the same as wholly without jurisdiction and clear violation of Section 140(1) of the Tamil Nadu Goods and Services Tax Act, 2017 and direct the respondent to pass order afresh after affording opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated or uploaded electronically on 04.06.2020. However, without giving any slightest breathing time to the petitioner Assessee to respond on the very same date, that is, on 04.06.2020, the impugned assessment order has been passed. Therefore, on that ground, it is being challenged by the petitioner. 4.The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule 142(1) is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved through electronically, the petitioner Assessee shall respond with their available records and after giving an opportunity of being heard in this regard to the petitioner, a fresh assessment order can be passed by the respondent in the manner known to law. 6.With these directions, this writ petition is disposed of. However, there shall be no order as to costs. Consequently, connected miscel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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