2023 (10) TMI 140

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.... T. N. C. Kaushik Additional Government Pleader for R1, No Appearance for R2 ORDER Mr. T. N.C. Kaushik, learned Additional Government Pleader takes notice on behalf of the first respondent. 2. Although no counter has been filed, this writ petition is being disposed after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the first respondent a....

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....tory procedure prescribed under Section 79(1)(c) of the TNGST Act, 2017 read with Rule 145(1) of TNGST Rules, 2017 ought to have been complied with. 6. The learned Additional Government Pleader appearing for the first respondent on instructions confirms that a notice in form GST DRC-13 remains unserved on the petitioner. 7. I have considered the arguments advanced by the learned counsel for ....