2024 (8) TMI 305

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....os. 17811 to 17818 of 2024 And W. 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 Petition....

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....st respondent. 4. The case of the petitioner 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....

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....lligence). It is therefore submitted that no mercy shown 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 res....

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....bargo on the second respondent to inspect and record statements. 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)....