TVL Bhavani Gold House VS Assistant Commissioner

The petitioner has challenged the demand notice dated 24.12.2019 in Form GST DRC – 07 and submitted that the impugned order has been passed without uploading the order as required under the provisions of the Tamil Nadu Goods and Services Act, 2017 read with Tamil Nadu Goods and Services Rules, 2017; opposing the prayer, the learned Additional Government Pleader submits that the petitioner has indeed been served with the order dated 18.12.2019 bearing reference GSTIN:33AABPH3047F1ZB/2017-2018 and the order has been passed.

The petitioner has challenged the demand notice dated 24.12.2019 in Form GST DRC – 07, asserting that the impugned order was issued without being uploaded as mandated by the Tamil Nadu Goods and Services Act, 2017 and the Tamil Nadu Goods and Services Rules, 2017; opposing this, the learned Additional Government Pleader argues that the petitioner was indeed served with the order dated 18.12.2019, referencing GSTIN:33AABPH3047F1ZB/2017-2018, which was passed after due consideration of relevant aspects and following multiple reminders sent directly to the petitioner’s designated email, thereby contending that the writ petition lacks merit.

The petitioner challenges the demand notice dated 24.12.2019 in Form GST DRC – 07, arguing that the impugned order was issued without uploading it as required by the Tamil Nadu Goods and Services Act, 2017 and the Tamil Nadu Goods and Services Rules, 2017. The Additional Government Pleader counters that the petitioner was indeed served with the order dated 18.12.2019, which references GSTIN:33AABPH3047F1ZB/2017-2018. This order was issued after considering all relevant aspects and following multiple reminders, directly sent to the petitioner’s designated email ID, thereby rendering the writ petition devoid of merit. In response, the petitioner’s counsel rejoins that the order dated 18.12.2019 indicates the petitioner did not reply to the notice, despite the petitioner’s reply dated 27.05.2019 being acknowledged by the respondent, suggesting the respondent’s submission lacks merit.

The petitioner challenges a demand notice dated 24.12.2019 in Form GST DRC – 07 and argues that the impugned order was passed without being uploaded as required under the Tamil Nadu Goods and Services Act, 2017 and Tamil Nadu Goods and Services Rules, 2017. The Additional Government Pleader counters that the petitioner was served with the order dated 18.12.2019 (reference GSTIN:33AABPH3047F1ZB/2017-2018) after considering all aspects and that the order was sent to the petitioner’s designated email following several reminders. The petitioner’s counsel rejoins that a copy of the order produced before the Court shows no reply to the notice, although a reply dated 27.05.2019 was acknowledged by the respondent. After hearing both sides and reviewing the order, the judge finds no merit in the petitioner’s claim of not receiving a hearing notice. The petitioner has an alternative remedy before the Appellate Commissioner under Section 107 of the Tamil Nadu Goods and Services Act, 2017. Therefore, the judge is inclined to dismiss the writ petition.

The petitioner has contested the demand notice dated 24.12.2019 issued in Form GST DRC – 07 claiming that the impugned order was passed without being uploaded as required under the Tamil Nadu Goods and Services Act, 2017, and its corresponding rules The Additional Government Pleader argued that the petitioner had indeed received the order dated 18.12.2019 with reference GSTIN:33AABPH3047F1ZB/2017-2018 which was sent after multiple reminders to the petitioner and directly to the petitioner’s designated email address thus rendering the writ petition without merit The petitioner’s counsel countered by stating that the order dated 18.12.2019 indicated that the petitioner had not responded to the notice despite having replied on 27.05.2019 which was acknowledged by the respondent The court heard both sides and reviewed the order concluding that there was no merit in the petitioner’s claim that no hearing notice was issued However it noted that the petitioner has an alternative remedy available through an appeal to the Appellate Commissioner under Section 107 of the Tamil Nadu Goods and Services Act, 2017 and dismissed the writ petition The petitioner was given the liberty to file an appeal within thirty days from the date of receipt of the court’s order and if such an appeal is filed the Appellate Commissioner is to pass appropriate orders on merits and in accordance with the law within three months of receiving the appeal ensuring the petitioner is given an opportunity to be heard.

The petitioner has challenged the demand notice dated 24.12.2019 in Form GST DRC – 07, submitting that the impugned order has been passed without uploading the order as required under the provisions of the Tamil Nadu Goods and Services Act, 2017 and Tamil Nadu Goods and Services Rules, 2017; opposing the prayer, the learned Additional Government Pleader submits that the petitioner has indeed been served with the order dated 18.12.2019 bearing reference GSTIN:33AABPH3047F1ZB/2017-2018 and the order has been passed after considering the above aspects and that the order preceded several reminders to the petitioner and was directly sent to the petitioner’s designated email ID; therefore, it is submitted that the writ petition is devoid of merits; the learned counsel for the petitioner by way of rejoinder submits that the copy of the order dated 18.12.2019 produced before this Court makes it clear that the petitioner has not replied to the notice when indeed one of the replies dated 27.05.2019 has been duly acknowledged by the respondent; hence, it is submitted that there is no merit in terms of the above submission of the learned counsel for the respondent; heard the learned counsel for the petitioner and the Additional Government Pleader for the respondents; I have perused the order; there is no merit in the submission of the counsel of the petitioner that the petitioner has not been issued with the hearing notice; be that as it may, the petitioner has an alternate remedy before the Appellate Commissioner under Section 107 of the Tamil Nadu Goods and Services Act, 2017; considering the same, I am inclined to dismiss this writ petition; the petitioner is at liberty to file an appeal before the Appellate Commissioner under Section 107 of Tamil Nadu Goods and Services Act, 2017 within a period of thirty days from the date of receipt of a copy of this order; in case such an appeal is filed by the petitioner within such time, the Appellate Commissioner shall pass appropriate orders on merits and in accordance with law preferably within a period of three months from the date of receipt of a copy of this order after giving an opportunity of personal hearing to the petitioner; the Appellate Commissioner may dispense with the receipt of a certified copy of the order dated 18.12.2019; this writ petition stands disposed of in terms of the above observations; no costs; consequently, the connected Miscellaneous Petitions are closed.

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