2021 (10) TMI 331

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rta Dinakaran Government Advocate ORDER Read this in conjunction with and in continuation of earlier proceedings made in previous listing on 13.09.2021, which reads as follows: 'Mr.R.Senniappan, learned counsel for writ petitioner in both the captioned writ petitions is before this virtual Court. 2. 'WP.No.17959 of 2021' shall be referred to as 'senior WP' and 'WP.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s learned counsel's specific say that 11.12.2020 notice was never served on writ petitioner, on seeing the impugned orders, writ petitioner requested for a copy of the same and it was given to the writ petitioner only on 27.07.2021 post impugned orders. Be that as it may, with regard to 08.03.2021 personal hearing notice, learned counsel submits that writ petitioner had sent a detailed reply d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... it appropriate to make it clear that the impugned order in the senior WP, which has been made under CST Act is under Section 12 of CST Act read with Section 9(2A) of CST Act, whereas, impugned order in junior WP has been made under Section 12 per se of TNGST Act. To this extent, paragraph 3 of the previous proceedings shall stand corrected. 4. Reverting to the core issue i.e., issue captured in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ces is Rule 52 and the relevant Rule in this case is 52(1)(d), which reads as follows: 'Rule 52 (1): Service of notices: The service on a dealer of any notice, summons or order under the Act or these rules may be effected in any of the following ways, namely:- R.52(1)(a) .............. R.52(1)(b) .............. R.52(1)(c) .............. R.52(1)(d) if none of the modes aforesaid i....