2023 (12) TMI 1280

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....SHNAN RAMASAMY For the Petitioner : Mr. Raj kumar P. For the Respondent : Mrs. K. Vasanthamala, Government Advocate ( Tax ) ORDER This Writ Petition has been filed for issuance of writ of certiorari to call for the impugned proceedings of the respondent dated 12.04.2023 for the assessment year 2019-2020, the consequential order dated 12.04.2023 passed under Section 73 of the TNGST/CGST....

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....titioner, which belongs to one Mr.Sivakumar, viz., consultant of the petitioner, who has also expired on 05.02.2022 and hence, the petitioner was not aware of the initiation of impugned proceedings against him and only when the petitioner's bank account came to be attached, the petitioner came to know about the impugned proceedings, and immediately, the petitioner approached this Court seeking....

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..... At this juncture, the learned counsel for the petitioner submitted that the petitioner would be satisfied if the Court grants liberty to the petitioner to agitate the issues before the Appellate Authority, by way of an appeal. 5. I have given due consideration to the submissions made by the learned counsel for the petitioner as well as the learned Government Advocate (Tax) appearing for the r....