1. By this common order, these Writ Petitions are disposed of, at the time of admission, with the consent of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents.

The petitioner is challenging the impugned orders dated 17.10.2023 and 08.11.2023 for the Assessment Year 2017-18 and 2018-19 under the provisions of Section 73 of TNGST Act, 2017.

2. The petitioner is aggrieved by the impugned orders passed under Section 73 of TNGST Act, 2017 on 17.10.2023 and 08.11.2023. By the impugned orders, the first respondent has confirmed the demand of Rs.8,10,414/- (Rupees Eight Lakhs Ten Thousand Four Hundrend and Fourteen only) and Rs.3,31,382/- (Rupees Three Lakhs Thirty One Thousand Three Hundred and Eighty Two only) towards IGST, CGST and SGST reversal together with interest for the period of 2017-18 and 2018-19, respectively.

3. The specific case of the petitioner is that both the impugned orders and the notices, that preceded to the impugned orders, were not noticed by the petitioner as they were uploaded in the web portal and that the petitioner, being a small operator, failed to notice the same.

4. The learned counsel for the petitioner would submit that the petitioner is engaged in selling computers and they are not, day to day, logging in to the web portal to verify as to whether any orders have been passed or any notices have been issued. Hence, he prayed for one opportunity before the State Tax Officer (FAC), Nagercoil-1 Assessment Circle, Nagercoil.

5. On the other hand, the learned Additional Government Pleader for the respondents would submit that these Writ Petitions are without merit as they have been filed long after the impugned orders dated 17.10.2023 and 08.11.2023. It is submitted that these Writ Petitions are liable to be dismissed on account of the latches as the limitation for filing statutory appeal before the Appellate Commissioner under Section 107 of TNGST Act 2017 expired.

6. Having considered the submissions made by the learned counsel for the petitioner and recording the submissions of the learned counsel for the petitioner that the petitioner is willing to deposit 10% of the disputed tax, this Court is inclined to remit the case back to the respondent to pass fresh orders on merits. The impugned orders, which stand quashed, shall be treated as addendum to the show cause notices dated 22.07.2023.

7. The petitioner shall deposit 10% of the disputed tax amount through electronic cash register and also file a reply to the show cause notice within a period of 30 days from the date of receipt of a copy of this order and thereafter, the first respondent shall pass fresh orders on merits and in accordance with law after hearing the petitioner as expeditiously as possible, preferably within a period of three months.

8. These Writ Petitions are disposed of, with above directions. No costs. Consequently, connected miscellaneous petitions are closed.