9911796707
TMI Blog2024 (8) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... samy For the Petitioner : Mr. N.V. Balaji For the Respondents : Mr. G. Nanmaran, Special Government Pleader(Tax) ORDER The present Writ Petition has been filed to call for the records of the respondents and quash the impugned order under Section 73 of the Tamil Nadu Goods and Service Tax Act, 2017 ("TNGST Act")/Central Goods and Service Tax Act, 2017 ["CGST Act"] dated 12.12.2023 along with it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST online portal and the petitioner was not able to defend the case. Hence, the petitioner has not filed a reply. Therefore, the order passed by the respondent is in violation of principles of natural justice. He further submits that the petitioner is willing to deposit 10% of the disputed tax demand and hence, the order passed by the respondent may be set aside and remanded the matter back to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided by the petitioner for being unaware of the notice, which was uploaded in the web portal, are appears to be genuine. 6. Further, this Court is of the view that no order can be passed without providing sufficient opportunities to the petitioner. However, in the present case, no reply was filed by the petitioner and no opportunity of personal hearing was provided to the petitioner. Hence, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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