2024 (8) TMI 305

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.... M. P. (MD)Nos. 15288, 15289, 15294, 15295, 15276, 15278, 15292, 15293, 15284, 15285, 15298, 15299, 15290, 15291, 15297 & 15300 of 2024 - -<br>GST<br>Hon&#39;ble Mr. Justice C. Saravanan For the Petitioner : Mr. J. Narayanasamy for Mr. R. Janarthanan For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader COMMON ORDER These Writ Petitions are being disposed of by this common or....

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.... is that initiation of proceedings under DRC - 01 on various dates by the second respondent and adjudication by the first respondent is void, inasmuch as it is contrary to the scheme of the respective GST Enactments. 5. It is submitted that the impugned Circulars are also liable to be quashed as they are contrary to the scheme of the GST Enactments. That apart, the learned counsel for the petitio....

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....own to the petitioner, as the petitioner has wilfully failed to participate in the adjudication mechanism prescribed under the Act and hence, the learned Additional Government Pleader prays for dismissal of the Writ Petitions. However, the learned Additional Government Pleader submits that the petitioner may be given liberty to challenge the respective orders before the Appellate Commissioner, as ....

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....ements. Circular No.13/2022-TNGST, dated 08.11.2022 as modified on 27.05.2023 by Circular No.11/2023 dated 27.05.2023 itself has addressed the issue, the content of which has been extracted in Paragraph No.10 of the order in M/s.Rasathe Garments, Rep. by its Partner, Virudhunagar vs. The State Tax Officer (ST) (Inspn.), Tirunelveli [W.P.(MD)Nos.25548 and 26389 of 2023, decided on 03.06.2024]. 10.....