9911796707
TMI Blog2024 (10) TMI 1607X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Murugan For the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 26.12.2023 relating to the assessment year 2017-2018. 2. The impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment has been served by tendering to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. It was submitted by the learned counsel for the petitioner that with the introduction of GST, there were several technical glitches in the portal and the assessee's were also taking time to adapt to the e-mechanism and it was only in view of the same that the petitioner was unable to respond to the above notices and the order of adjudication. It was further submitted that the petitioner is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. If the above deposit is not paid or objections are not filed within the stipulated period, i.e., two weeks and four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand revived. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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