9911796707
TMI Blog2024 (2) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... 50,569.65/- each availed on CGST and SGST availed under the provisions of Central Goods and Services Tax Act, 2017 & Tamil Nadu Goods and Services Tax Act, 2017 [hereinafter referred to as the respective GST enactments]. The impugned order has further imposed penalty under Section 122(1)(ii), Section 122(1)(vii) of the respective GST enactments for the above assessment year. 3. The specific case of the petitioner is that although the notice that preceded the impugned order was sent by the respondent on the common portal was received by the petitioner, the petitioner was unaware of the same and thus, the impugned order came to be passed without the petitioner giving a reply to the same. 4. The learned counsel for the petitioner would rely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the TNGST Rules, 1959 is not irrelevant in the context of TNGST Act, 2017 and CGST Act, 2017. It is submitted that the provisions in the Act itself the intention of the Government as also the State Legislature is clear to make an assessment and paperless. Therefore, the decision of the Madurai Bench of this Court in Thvya Traders' case cited supra as submitted by the learned counsel for the petitioner cannot be entertained. 7. It is submitted that the decision rendered in the context of Rule 52 of the TNGST Rules, 1959 cannot be applied to Section 169 of the TNGST, 2017 and CGST Act, 2017, as they are not pari materia at all with each other and therefore, they cannot be applied to the facts of the case. 8. That apart, the learned G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e GST Enactments. 13. Both Section 169 of the respective GST enactments and Rule 52 of the T.N. GST Rules, 1959 are reproduced below for easy reference:- 52 of the TNGST Rules, 1959 Section 169 of respective GST Enactment, 2017 Rule 52(1). Service of notices - The service on a dealer of any notice, summons or order under the Act or these rules may be effected in any of the following ways, namely: - (a). by giving or tendering it to such dealer or his manager or agent or the legal practitioner appointed to represent him or to his authorised representative, or Explanation.- Endorsement by person who derlivers the notice, etc., of having tendered or given it will be proof for the purpose of this sub-rule. (b). if such dealer or his manag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ledgment due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or (c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or (d) by making it available on the common portal; or (e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or (f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings under the provisions of the respective GST Enactments. Section 169 of the respective GST Enactment is a step to modernize the tax administration in the country by taking advantage of available technology. 18. At the same time, the Court cannot loose sight of the fact that although there is advancement in the technology and it is omnipresent everywhere and Section 169(1)(c) of the respective GST Enactments has statutorily recognized communication through e-mail, all men of commerce from the business community particularly small traders, small service provider and small manufacturers may not be ready to receive and respond. They may be technologically challenged which may impair them to respond autonomously to emails sent to them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be some amount of flexibility. Rigidity in the administration of tax in such matters may not serve the purpose and can be counter productive. There has to be a proper communication as otherwise exparte decisions are susceptible to be successfully challenged and declared as arbitrary for violation of principles of natural justice. 24. Under these circumstances, the impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits in accordance with law preferably within a period of 45 days from date of receipt of this order. 25. The impugned order that is quashed by this order shall be treated as corrigendum to the notices issued to the petitioner. Petitioner shall file a reply to the notices ..... X X X X Extracts X X X X X X X X Extracts X X X X
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