Sahulhameed Vs Commercial Tax Officer
Date: January 5, 2025
Subject Matter
Section 169 should be viewed as requiring alternative compliance methods, starting with personal notice or registered communication, before resorting to electronic means or publications
Summary
The central issue in the writ petitions pertains to the compliance with **Section 169** of the **Tamil Nadu Goods and Services Tax Act, 2017** concerning the proper service of notices and orders to the petitioners. The petitioners contend that the no…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT 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 porta…