Held - 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 compliances of the aforesaid.....

Held – A bare perusal of the aforesaid provision reveals that the only mode prescribed for communicating the show-cause notice/order is by way of uploading the same on website of the revenue.

It is trite principle of law that when a particular procedure is prescribed to perform a particular act then all other procedures/modes except the one prescribed are excluded. This principle becomes all the more stringent when statutarily prescrib.....

Held – The only mode prescribed for communicating the show-cause notice/order is by way of uploading the same on website of the revenue. It is trite principle of law that when a particular procedure is prescribed to perform a particular act then all other procedures/modes except the one prescribed are excluded. This principle becomes all the more stringent when statutorily prescribed.

Statutory procedure prescribed for communicating sh.....

Held - Subsequently, during the course of hearing of another writ petition, where the same issue came up for consideration, this court had occasion to interact with the officers of the GST department of the State, who were familiar with the technical aspects of uploading orders of the State authorities on the common web portal. It then became apparent that the assessment orders were not being simultaneously uploaded on the common web portal an.....

It is further submitted by the learned Government Pleader by placing reliance on Section 169 of the CGST Act that under the said provision the mode of communication of an order, by making it available on the common portal, is also a recognised method of communication of the order to an assessee as indicated in Section 169(2) of the Act. It is, therefore, her contention that inasmuch as the returns for the various months were filed with the Dep.....