Chennai, Mar 21 (PTI) The Madras High Court has directed the authorities concerned to continue sending notices and assessment orders through registered post, speed post or courier with acknowledgement due to the parties concerned on matters relating to Goods and Services Tax (GST).
Justice C Saravanan gave the direction while disposing of a batch of writ petitions from aggrieved firms in the state, recently.
According to Pushpam Reality in Hosur in Krishnagiri district, one of the petitioners, the assessment notice was passed in 2021 without proper service of a show cause notice or without giving adequate opportunity to reply to the same. It, therefore, contended that the assessment order was passed in violation of the principles of natural justice.
Accepting the submission, Justice Saravanan pointed out the GST Act was implemented with effect from July 1, 2017.11. Though Section 169 of the respective enactments allows the authorities to communicate any decision, order, summons, notice or other communication under this Act by any one of the methods specified, unless the proper conformation that notices and impugned orders which were uploaded in the web portal of the State Government in tngst.cid.tn.gov.in are auto populated, it cannot be said that there is a sufficient compliance of this section. PTI CORR SA SA
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Source: The Print
