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UDUMALPET SARVODAYA SANGHAM vs. THE AUTHORITY & OTHERS
(Madras High Court)

Hon'ble Judges:

K. KUMARESH BABU
Pet. Counsel
M. Iniyavan
C. Gangaiamaran
R. Hemalatha
Res. Counsel
R. Suresh Kumar
J.k. Jeyaseelan

Petitioner / Applicant

UDUMALPET SARVODAYA SANGHAM
Respondent THE AUTHORITY & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 6, 2025
Order No.

W. P. (MD)Nos. 26481, 25801, 25855, 25979, 25773, 25952, 27362, 27363, 27357 to 27361 27869 & 27190 of 2024 and W. P. (MD). Nos. 25376, 6147 & 20755, 28788 to 28790, 28780, 28792, 28981, 29132, 29232, 5204 to 5207, 29492, 29493, 29565, 29983, 30104, 30212-30214, 28672, 30499, 30501, 30628, 30810, 30845, 30824, 30825 & 30891 of 2024 and connected M. Ps

Citation

2025(1) TAXREPLY 12156
Original Order
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ORDER

COMMON 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 practitioners for filing their returns in the portal of the Department. It is also their case that the practitioners have uploaded their phone numbers and e-mail IDs for receipt of alerts and that in most of the cases, the practitioners have not informed the assesses either the updation in the portal or the receipt of the e-mails which have kept the assesses in dark. 4. ....

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