2023 (11) TMI 1206

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....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 the financial year 2017-18 dated 27.0....

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.... 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 petitioner and Ms.Amirta Poonkodi Dinakaran, learn....

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.... 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 authorities concerned for the purpose of read judication; ....