2024 (7) TMI 244

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....7196, 7197, 7203, 7204 of 2024 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Dr. A. Thiyagarajan Senior Counsel for Mr. S. Karunakar For the Respondent : Mr. J. K. Jayaseelan Government Advocate COMMON ORDER By this common order, the above mentioned four Writ Petitions are disposed of. 2. In these Writ Petitions, the petitioner has challenged the impugned or....

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.... 3. 7921/2024 2018-19 --- Rs. 1,42,58,318/- 4. 7922/2024 2019-20 --- Rs. 1,35,54,604/- 5. Per contra, the learned Government Advocate for the respondents has referred to the relevant portion of the impugned order for the assessment years 2018-19 and 2019-20 under Section 74 of the TNGST Act, 2017 passed on 29.12.2023 and 06.01.2024, respectively. Further, he draws a....

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.... Rs. 25,39,853/- 6. In my view, challenge to the impugned orders, on the ground that there is overlapping between demand confirmed earlier under Section 63 of TNGST Act, 2017 for the same assessment years, cannot be countenanced. On this ground, these Writ Petitions are liable to be dismissed. 7. However, it is noticed that in these cases also, the petitioner has not replied to the respect....