2023 (11) TMI 1206

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.... 31438 & 31439 of 2022 - -<br>GST<br>Honourable Mr.Justice Krishnan Ramasamy For the Petitioner : Mr.S.Rajasekar For the Respondent : Ms.Amirta Poonkodi Dinakaran Government Advocate COMMON ORDER These writ petitions have been filed seeking quash of the impugned proceedings of the first respondent made in Form GST DRC - 07 - (Summary of the order) - (i) Reference No.ZD330922035267F for....

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....years 2017-18, 2018-19 and 2019-20 dated 30.04.2022 intimating the tax payable. The petitioner has filed their objections dated 19.05.2022. The respondent issued Summary of Show Cause notice dated 23.08.2022 and thereafter, issued the Summary Order, dated 27.09.2022. Challenging the same, the present writ petitions have been filed. 3. Heard Mr.S.Rajasekar, learned counsel appearing for petition....

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.... submissions and perused the materials available on record. 7. On a perusal of the detailed order dated 27.09.2022, this Court finds that the order has been signed by the Assistant Commissioner (ST), Hosur (South-2) only on 27.04.2023. In such circumstances, this Court passes the following order: (i) The impugned order dated 27.09.2022 is set aside. The matter is remitted back to the a....