COIMBATORE DISTRICT PRINTER SERVICE INDL CO-OPERATIVE SOCIETY LIMITED Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In these four writ petitions, assessment orders dtd. 24/8/2023, 25/8/2023, 30/8/2023, and 30/8/2023, respectively, with regard to the four distinctive assessment periods are assailed primarily on the ground that principles of natural justice were breached.

(2.) The petitioner is a Government aided Co-operative Society formed to help small printing press owners in marketing and to provide employment to workers engaged in the printing industry. In relation thereto, pursuant to the respective show cause notice dtd. 20/7/2023, the impugned assessment orders were issued.

(3.) Learned counsel for the petitioner submits that the show cause notices and the impugned assessment orders were uploaded in the "View Additional Notices and Orders" tab on the GST portal. On account of lack of computer knowledge, it is stated that the petitioner did not access the notices and, therefore, could not reply thereto.