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TMI Blog2023 (10) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Mr.G.Derrick Sam For the R1 : Mr.V.Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the respondents. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself. 2. This writ petition has been filed challenging the impugned order in Form GST DRC-07 bearing reference number ZD3308 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by sending the notices through e-mail or uploading the same in the GST portal. If the assessee is uneducated, operating a computer system is beyond his control, effective communication can be achieved only through other modes as per Section 169 of the Act. If computer knowledge is mandatory to do business, it would be an unwarranted restriction on the fundamental right under Article 19(1) (g). 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought to have decided the issue as per Circular 14/2022-TNGST dated 13.9.2022. However, the 1st respondent has issued two reminders dated 23.06.2023 and 26.06.2023 requesting the petitioner to submit reply to show cause notice dated 24.12.2021. The petitioner had also replied to the show cause notice vide GST DRC- 06 dated 21.07.2023 and such reply can be considered under Section 161 of the CGST/S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grants liberty to the petitioner to file appeal before the Appellate Authority and workout his remedy. 8. Considering the submissions made by the learned counsel for the petitioner, without adverting to the contention raised by the petitioner in the present writ petition and limited direction sought for by him, this Court grants liberty to the petitioner to file appeal against the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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