2023 (2) TMI 320

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able Mr.Justice Abdul Quddhose For the Petitioner : Mr.B.Raveendran For the Respondents : Mr.Prasanth Kiran Government Advocate ORDER By consent of both the parties, this writ petition has been taken up for final disposal at the admission stage itself. 2. Mr.Prasanth Kiran, learned Government Advocate accepts notice on behalf of the respondents. 3. This writ petition has been fil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2.2022 has been issued by the first respondent as per the provisions of Section 67 of the TNGST Act, 2017. 6. According to the petitioner, it is not sufficient for the first respondent to disclose that he had reasons to believe for carrying out inspection under Section 67 of the TNGST Act, 2017. According to the petitioner, the proper officer must disclose the exact reasons, which he has not di....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T Act, 2017 has also been disclosed to the petitioner. Under the impugned intimation letters dated 07.01.2023, the petitioner has been called upon to submit a reply within a period of 15 days from the date of the said intimation letter, failing which, the second respondent has cautioned the petitioner that the proposals made in the intimation letter will be confirmed. An opportunity of personal he....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and has also been afforded with personal hearing, the question of entertaining this writ petition at this stage will not arise, as it is premature. However, necessarily the contentions of the petitioner as raised in this writ petition including questioning the jurisdiction of the second respondent to issue the intimation letters all dated 07.01.2023 has to be decided by the third respondent before....