9911796707
TMI Blog2023 (2) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... d 21.12.2022 and that too, when no final orders have been passed and only an intimation has been given to the petitioner about the proposal to levy taxes, interest and penalty and the petitioner has also been given an opportunity to submit a reply and has also been afforded with personal hearing, the question of entertaining this writ petition at this stage will not arise, as it is premature. However, necessarily the contentions of the petitioner as raised in this writ petition including questioning the jurisdiction of the second respondent to issue the intimation letters all dated 07.01.2023 has to be decided by the third respondent before passing final orders after affording an opportunity of personal hearing to the petitioner and also co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equential intimation letters issued by the second respondent all dated 07.01.2023. The impugned authorisation dated 21.12.2022 has been issued by the first respondent as per the provisions of Section 67 of the TNGST Act, 2017. 6. According to the petitioner, it is not sufficient for the first respondent to disclose that he had reasons to believe for carrying out inspection under Section 67 of the TNGST Act, 2017. According to the petitioner, the proper officer must disclose the exact reasons, which he has not disclosed under the impugned authorisation dated 21.12.2022. 7. Admittedly, subsequent to the impugned authorisation dated 21.12.2022, the Inspecting Officer/second respondent has inspected the premises of the petitioner and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned authorisation dated 21.12.2022 and that too, when no final orders have been passed and only an intimation has been given to the petitioner about the proposal to levy taxes, interest and penalty and the petitioner has also been given an opportunity to submit a reply and has also been afforded with personal hearing, the question of entertaining this writ petition at this stage will not arise, as it is premature. However, necessarily the contentions of the petitioner as raised in this writ petition including questioning the jurisdiction of the second respondent to issue the intimation letters all dated 07.01.2023 has to be decided by the third respondent before passing final orders after affording an opportunity of personal hearing to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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