2021 (12) TMI 658

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..... .Ps) : Ms.Amirtha Poonkodi Dinakaran Government Advocate COMMON ORDER The petitioner has filed these writ petitions for the Assessment Years 2017-2018, 2018-2019 & 2019-2020. The case of the petitioner is that the respondents have not communicated the respective Assessment orders to the petitioner. 2. That apart, it is submitted that the Assessment Order has been passed in gross violation of pr .....

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..... containing the grounds on which the Assessment is proposed to be made on best judgement basis and shall also serve a summary thereafter electronically in FORM GST DRC 01 and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT 15 and summary thereof shall be uploaded electronically in FORM GST DRC 07. 6. The learned counsel for the pet .....

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..... d, they ought to have been downloaded by the petitioner from from their dash board. 9. The learned Government Advocate for the respondent submits that if there was any problem, it was the problem in the setting of the dash board in the petitioner's computer and it was open for the petitioner to have approached the help desk to have rectified the matter. Instead the petitioner has rushed to th .....

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..... untry was reeling under the second wave of Covid-19 a week thereafter, the second lockdown was imposed in Tamil Nadu and few other states. 14. The over all facts and circumstances indicates that the petitioner would not have gained anything by not replying to either the notice in form GST ASMT 14 or by not filing an appeal barring to suffer an adverse order. 15. Thus use of common portal though .....

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..... thereafter pass a fresh order in accordance with law after giving an opportunity of hearing to the petitioner by serving notice either electronically or through portal or one of other method under Section 169 of the aforesaid Act. 17. This writ petition stands allowed with the above observations. No costs. Consequently, connected miscellaneous petitions are closed.
Case laws, Decisions, Judge .....

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