2024 (7) TMI 529

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.... by the Officer of the same rank as the respondent herein were challenged before this Court in W.P. (MD)No.8161 of 2020 etc. batch [M/s.Srinithi Enterprises Pvt. Ltd. Rep. by its Director vs. The State Tax Officer (Intelligence), Ajudication - I, Madurai]. The said Writ Petitions were disposed of on 31.08.2020 at the time of admission, with the following observation:- ''4. A reading of the above provision shows that after the explanation is received from the writ petitioners, the authority must apply their mind and if they contemplate an adverse decision, then they must provide an opportunity of hearing. Therefore, issuing a personal hearing notice even prior to the receipt of the explanation cannot be said to be compliance....

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....arments, Rep. by its Partner vs. The State Tax Officer (ST) (Inspn.), Office of the Deputy Commissioner (Inspn.), Tirunelveli [W.P.(MD)Nos.25548 and 26389 of 2023, decided on 03.06.2024]. The relevant portions of the said order read as under:- ''12. In my view, there is no embargo under the Scheme of the respective GST Enactments on the inspecting officer to issue Show Cause Notice. In fact, there is also no embargo on such officer to adjudicate the issue as long as such officer also satisfies the definition of a "proper officer" in Section 2(91) of the respective GST enactments which reads as under:- ''2. In this Act, unless the context otherwise requires,- (91) "proper officer" in relation to any....

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....ncipal Secretary/Commissioner of Commercial Taxes, vide Circular No.23/2021 [PP2/GST-15/54/2021], dated 04.10.2021, reads as under:- ''14. The transition provision to the new system will be as follows: For the Inspection completed and adjudication initiated as on 04.10.2021, by way of issue of Notice etc., such cases have to be pursued by the inspecting officers themselves and in those cases where inspections completed and adjudication have not been initiated by the inspecting officers, inspection reports as stated in para 5.2 and 5.3 must be sent to the jurisdictional officer for further action.'' 6. In my view, the petitioner cannot be said to have been prejudiced merely because the Officer from the In....