TMI Blog2023 (12) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Additional Government Pleader fairly admitted that all the communications, viz., the show cause notice/notice affording opportunity of personal hearing and the impugned order were not served directly through the petitioner but were only uploaded in the GST Portal. Hence, the grievance of the petitioner that they have not been served with the show cause notice and only when they received property attachment notice, they came to know about the impugned orders appears to be genuine. Further, it is clear that the respondent knowing fully well that the petitioner's GST portal was closed owing to cancellation of GST registration on 08.02.2019, since, it the respondent, who made such cancellation, ought to have issued the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 (for short, TNGST Act'). The petitioner's Consultant, who has been appointed by the petitioner for filing their GST returns, failed to file returns and also never informed the same to the petitioner. Hence, the respondent cancelled the petitioner's GST registration and thereafter issued show cause notice and subsequently, by virtue of the impugned orders dated 15.12.2021 confirmed the demand made in the show cause notices. Aggrieved by the said orders dated 15.12.2021, the petitioner is before this Court by way of present Writ Petitions. 4. Mr.G.Natarajan, the learned counsel appearing for the petitioner would submit that due to non-filing of GST returns, which was due to the fault committed by the petitioner's Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. Therefore, the learned counsel contended that the impugned orders suffer from violation of principles of natural justice since the petitioner has not been heard before passing such orders. Therefore, the learned counsel prayed for setting aside the impugned orders as also the property attachment notices dated 28.10.2022, which are the consequence of the impugned orders. 5. Mrs.E.Ranganayaki, learned Additional Government Pleader (T) for respondent would submit that since the petitioner failed to file GST returns, their GST registration was cancelled,; that despite such cancellation, the petitioner continued with the business and hence, the petitioner was issued with show cause notice dated in Form DRC-01 dated 09.07.2021; that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice through e-Portal, which is not fair enough. 7.2 Therefore, this Court posed a question as to whether the petitioner has been served with show cause notice and the impugned orders directly through physical mode or through e-Portal, the learned Additional Government Pleader fairly admitted that all the communications, viz., the show cause notice/notice affording opportunity of personal hearing and the impugned order were not served directly through the petitioner but were only uploaded in the GST Portal. 7.3 Hence, the grievance of the petitioner that they have not been served with the show cause notice and only when they received property attachment notice, they came to know about the impugned orders appears to be genuine. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e set aside and the matters are remanded to the respondent for re- consideration, in which case, the respondent is directed to grant sufficient time to the petitioner to file their reply and fix a date for personal hearing of the petitioner and peruse the documents that may be produced by the petitioner by way of filing reply/objections and after conducting a full-fledged hearing, the respondent is directed to pass fresh orders or in the event, the respondent is not satisfied with the explanation/objections reply given by the petitioner, the respondent shall record reasons for such rejection of the reply as well. Since the impugned orders are set aside by this Court, the other consequential proceedings initiated against the petitioner by vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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