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TMI Blog2025 (1) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... 9492, 25979, 25376, 30104, 30501 & 25855 of 2024 Mr.P.Selva Kumar in W.P.(MD).No.30891/2024 M/s.Lakshmi Gopinathan in W.P.(MD)No.25773/24 Mr.A.Satheesh Murugan in W.P.(MD).Nos. 30845, 30810 & 25952 of 2024 Mr.M.N.Bharathi in W.P(MD).Nos.27362, 27363 of 2024 and 27357 to 27361 of 2024 Mr.W.Cleetus in W.P.(MD).No.27190 of 2024 Mr.R.Aravindan in W.P(MD).No.27869 of 2024 Mr.N.Sudalai Muthu in W.P(MD).Nos.30212, 30214, 30824, 30825, 28788- 28790 & 20755/2024 For the Respondents : Mr.R.Suresh Kumar, AGP for respondents in all W.Ps Mr.J.K.Jeyaseelan G.A for respondents in all W.Ps ORDER The common issue raised in all these Writ Petitions is with regard to compliance of Section 169 of the Tamil Nadu Goods and Services Tax Act 2017, (in short, 'the Act'). 2. It is the contentions of the learned counsels for the petitioners that the respondents in each of the cases had uploaded only the notices/ orders in the web portal and not by any other modes as prescribed under Section 169 of the Act. 3. It is their case that most of the petitioners are not well aware about the portal of the Department and due unawareness of the information technology, they had relied upon the practition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what has been provided is for updation of the notices by any electronic mode and not by registered post. 8. He had also drawn the attention of this Court to Rule 52 of the TNGST Rules 1959, which deals with service of notices under 52 (1) (a) to (d). He had also relied upon the Division Bench judgment of this Court in interpreting Rule 52, as it stood then and further affirmed by a Division Bench of this Court in the case of Singaravelar Spinning Mills (P) Lts., Vs State of Tamil Nadu & Another reported in 2010 SCC Online Mad 6454. He had also relied upon the judgment in the case of Pee Bee Enterprises Vs Assistant Commissioner and Another reported in 2020 SCC Online Ker 3331, 2020 SCC Online MP 4650, a judgment of learned Single Judge of Punjab and Haryana High Court made in CWP 10560 & 10568 of 2021, dated 30.01.2021 in support of their contention that a notice served through portal is a sufficient notice. 9. He had further relied upon the Division Bench of this Court in the case of V.N.V. Builders Pvt., Ltd., Vs State Tax Officer & Other reported in 2024 SCC Online Mad 4927 to contend that these issues can also be raised before the Appellant Authority where there is an effica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be resorted to. As far as the modes of service specified in rule 52(1)(a), (b), (c) are concerned, it is for the authorities concerned to resort to anyone of the modes specified therein. 10. In fact, the decision in State of Tamil Nadu v. Blue Mountain Hosieries reported in [2003] 133 STC 80 (Mad) fully supports the above said view, wherein the earlier decision of this court in A. Sanjeevi Naidu v. Deputy Commercial Tax Officer [1973] 31 STC 377 (Mad.) has been referred to, wherein it has been held as under (page 378 in 31 STC) : ".. . The modes of service referred to in clauses (a) to (c) are only alternative and not cumulative and, therefore, it cannot be said that all the above three modes have to be exhausted before the service by affixture can be effected under clause (d). It is not in dispute that one of the modes of service contemplated under clause (c) is service of notice by registered post, and such service has been found to be ineffective in this case. Therefore, the assessing authority was justified in proceeding to serve the assessment order by affixing it in the petitioner's place of business under rule 52(d).. .". 13. Coming to Section 169(1), it is to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or (b) by registered post or speed post or courier with acknowledgement 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, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing methods, namely:-- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or (b) by registered post or speed post or courier with acknowledgment 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 email 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the principles of natural justice. 20. A persuasive argument was made on behalf of the respondent that Rules 149 of the GST Rules only provides for electronically issuing of notices/ summons/ orders. It is to be noted that the Rules are creature of a Statute and the Rules cannot circumscribe the mode that had been provided under the Statute. When the Statute had also mandated issuance of notice in person/ registered post/ e-mail, etc., the Rules cannot be limited to only serving it through electronic modes. Therefore, the contention that the Rules will prevail over the Statute cannot be accepted. 21. It is to be noted that in the judgments relied upon by the learned counsel for the respondents have not dealt with Section 169 in its entirety When the modes of service have been prescribed, such services should be effectively done as prescribed. 22. In such view of the matter, I am inclined to hold that Section 169 mandates a notice in person or by registered post or to the registered e-mail ID alternatively and on a failure or impracticability of adopting any of the aforesaid modes, then the State can, in addition, make a publication of such notices/ summons/ orders in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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