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EAST COAST CONSTRUCTIONS AND INDUSTRIES LIMITED vs. ASSISTANT COMMISSIONER (ST) NUNGAMBAKKAM
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN

Pet. Counsel

Joseph Prabakar

Res. Counsel

C.harsharaj

Petitioner / Applicant	EAST COAST CONSTRUCTIONS AND INDUSTRIES LIMITED
Respondent	ASSISTANT COMMISSIONER (ST) NUNGAMBAKKAM
Court	Madras High Court
State	Tamilnadu
Date	Sep 11, 2023
Order No.	W.P.No.26457 of 2023 And W.M.P.Nos.25865 and 25867 of 2023
Citation	2023(9) TAXREPLY 8029
Original Order
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ORDER
ORDER Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner is aggrieved by the impugned Assessment Order bearing Ref.No.ZD330523028142Y dated 08.05.2023. 3. The impugned Assessment Order has preceded the following notices:- (i) Notice in Form GST ASMT-10 dated 21.03.2022. (ii) Notice in Form GST DRC-01A dated 19.08.2022. (iii) Notice in Form GST DRC-01 dated 27.10.2022. 4. The petitioner has not replied to the notices in Form GST DRC-01A and Form GST DRC-01 and therefore, the impugned Assessment Order has been passed on 08.05.2023. 5. The grievance of the petitioner is that right from the inception of GST with effect from 01.07.2017 all along notices/communications were sent/hosted to the petitioner's Dashboard meant for "View Notices and Orders". However, of late, the respondent has started hosting these notices/communications in "View Additional Notices and Orders" ....