2024 (6) TMI 484

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....Senthilkumar Ramamoorthy For the Petitioner : Mr. N.V.Balaji For the Respondents : Mr. Ramesh Kutty, Senior Standing Counsel, (for R1 & R4), Mr. V. Prashanth Kiran, Government Advocate (for R2 & R3) ORDER By this writ petition, the petitioner seeks a direction to the first respondent to drop the proceedings initiated under Section 67 read with Section 70 of applicable GST enactments. 2. The p....

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...., learned counsel points out that it was held therein that the officers of the CGST department should not interfere with assessments assigned to the SGST authorities. According to him, the summons issued by the Senior Intelligence Officer of the CGST department is in breach of this said order. 4. Mr. Ramesh Kutty, learned senior standing counsel, appears on behalf of respondents 1 & 4. Mr. Prasha....

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....tatutory duty. Indeed, the relief of mandamus is intended to enforce and not restrain performance of statutory duties. However, it is open to the petitioner to respond to the summons and raise all contentions, including the contention that proceedings against the petitioner cannot be initiated by the CGST department on account of the judgment of this Court referred to above. 8. For reasons set ou....