2023 (6) TMI 1234

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..... t : Ms. E. Ranganayaki Additional Government Pleader COMMON ORDER The challenge is to two orders of assessment, both dated 31.10.2022 in respect of assessment years (AY) 2020-21 and 2021-22, passed under the provisions of the Tamil Nadu General Sales Tax Act, 2017 (in short 'Act'). 2. Challenging the aforesaid orders, the petitioner has approached the first appellate authority by way of .....

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..... r dated 31.10.2022 in the GSTIN portal as the petitioner did not receive any mail or message in their mail id about the uploading of the impugned order dated 31.10.2022 in the GSTIN portal. But only when the first respondent insisted that the petitioner has to pay the penalty amount in the first week of March 2023, the petitioner came to understand that the impugned order dated 31.10.2022 was alre .....

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..... n explanation has been given to the effect that the petitioner was unaware of the orders having been issued as it had been sent to the Consultant's email id and also to the effect that the sole proprietor was unwell at the relevant point in time. 6. Ms.Ranganayaki, learned Additional Government Pleader, who accepts notice for the respondents fairly does not raise any strenuous objection to th .....

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