TMI Blog2022 (3) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... unless the proper conformation that notices and impugned orders which were uploaded in the web portal of the State Government in tngst.cid.tn.gov.in are auto populated, it cannot be said that there is a sufficient compliances of the aforesaid Section. GST Act was implemented in the year 2017 with effect from 01.07.2017. The web portal maintained by GST has faced problems on several occasions and steps were taken for correcting the technical glitches. Even as on date, there are problems arising out of intercommunication between the State GST and Central GST and the web portal which has to be resolved - respondents can therefore continue the service of notice through registered post or speed post or courier with acknowledgment to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper service of Show Cause Notices or without giving adequate opportunity to reply to the Show Cause Notices. It is therefore submitted that the impugned orders have been passed in violation of principles of natural justice. 4. Opposing the prayer of the petitioners, the learned Government Advocate appearing for the respondents submits that notices were uploaded in the web portal of the State Government, i.e. tngst.cid.tn.gov.in. 5. The learned Government Advocate for the respondents submits that the notices and other orders are uploaded in the aforesaid portal and are auto populated in the GST web portal maintained by the Central Government and therefore, the petitioners cannot state that the Show Cause Notices have not been serve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds as under:- 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or (b) by registered post or speed post or courier with acknowledgment due, to the person for whom it is intended or his author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... communication under this Act by any one of the methods specified, unless the proper conformation that notices and impugned orders which were uploaded in the web portal of the State Government in tngst.cid.tn.gov.in are auto populated, it cannot be said that there is a sufficient compliances of the aforesaid Section. 12. GST Act was implemented in the year 2017 with effect from 01.07.2017. The web portal maintained by GST has faced problems on several occasions and steps were taken for correcting the technical glitches. Even as on date, there are problems arising out of intercommunication between the State GST and Central GST and the web portal which has to be resolved. 13. The respondents can therefore continue the service of notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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