2022 (4) TMI 52

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...., Additional Government Pleader ORDER The prayer sought for herein is for a Writ of Certiorari calling for the records pertaining to the order in Form GST DRC-07 in order No.221202200081028 dated 07.12.2021 passed by the respondent and quash the same as illegal and arbitrary. 2. The petitioner was originally a registered dealer under the erstwhile TNVAT Act regime and after the GST regime....

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....sed by the petitioner dealer. 4. Therefore, the impugned order has been passed by the Revenue on 07.12.2021 confirming the said proposal and directing the petitioner dealer to pay the said amount of Rs. 33,25,707/-, as against which the petitioner has moved the present writ petition with the aforesaid prayer. 5. Heard Mr.K.Malar Mannan, learned counsel for the petitioner, who would submit th....

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....t was not replied and an opportunity of personal hearing was given to the petitioner, which was also not utilised. Therefore, the Revenue proceeded to confirm the proposal under the show cause notice and thereby the present impugned order was issued. 7. Therefore, in this regard there has been no violation of principles of natural justice and on that ground no writ petition can be filed against....

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.... three circumstances is available for invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, as there has been a notice issued before passing the impugned order by the Revenue and an opportunity of personal hearing was also given. This chance since has not been utilised by the petitioner, he cannot make a cry over the passing of the impugned order and....