2024 (4) TMI 1290

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....aji in all cases For Respondents : Mr.J.K.JAyaseelan, Govt.Advocate in all cases COMMON ORDER Writ Petitions are filed for issuance of a Writ of Certiorari to quash the order under section 73 of the TNGST Acts dated 29.09.2023 and the consequent summary of the order in Form GST DRC-07 dated 29.09.2023 passed by the 1st respondent and 2nd respondent independently having Ref.No.ZD330923244394B....

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....hat although the reply filed by the petitioner to notice in DRC-01A dated 24.05.2023 was replied on 05.06.2023 it has not been considered by the respondent. Reading of the impugned order indicates that there is no discussion on this aspect. It merely records that despite opportunity being given to the petitioner of being heard petitioner, the petitioner has not offered any reply to the show cause ....