2026 (1) TMI 503

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....uncil and the consequential assessment order dated 30.07.2024 passed by the 1st respondent. 2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents 1 & 2 and Mr.K.Govindarajan, learned counsel, takes notice on behalf of the 3rd respondent. 3. By consent of the parties, the main writ petition is taken up for disposal at the stage of admission itself. 4. When this Writ Petition is taken up for hearing, the respective learned counsel for the petitioner and learned counsel for the respondent, would submit that the issue, with regard to the issuance of impugned Notification Nos.09/2023 dated 31.03.2023 and 56/2023 dated 28.11.2023, has already been decided vide the common order of this Cour....

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....s stands vitiated. e) In addition to the above reasons, impugned notification No.56/2023 is made even prior to the recommendations of the GST Council, failure to comply with the statutory mandate renders the notification illegal. f) The impugned notification no. 56/2023 is issued on the basis of the recommendations of GIC which cannot be a substitute for GST Council and thus stands vitiated. 11. There are issues relating to violation of principles of natural justice, lack of jurisdiction, errors apparent on the face of record etc. These are questions which will have to be re examined by the assessing authority inasmuch as the thrust of the petitioner's submissions before this Court as well as before the author....

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....of 2020, this Court is of the view that in the present case, the initiation of proceedings by the respondent, by applying Section 168A, is valid. 6. At this juncture, it was submitted by the petitioner that the impugned order dated 30.07.2024 was passed in the name of petitioner's father, who met his maker subsequent to the passing of the said order. Now, the petitioner, being the legal heir of the deceased, is willing to file the reply to substantiate his case before the respondent. Hence, this writ petition. 7. Further, he would contend that at the time of passing the assessment order, the petitioner was not in a position to file any reply. Under these circumstances, the impugned order came to be passed without providing the opp....