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TMI Blog2023 (9) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... s of both sides are preserved if proceedings are initiated afresh by the respondents. Consequently, connected Writ Miscellaneous Petitions are also disposed of as closed. - Hon'ble Mr. Justice M. Sundar For the Petitioner : Mr.N.Murali For the Respondents : Mr.V.Prashanth Kiran Government Advocate (Taxes) ORDER This order will now dispose of the captioned main writ petition and captioned writ miscellaneous petitions thereat. 2. This order has to be read in conjunction with and in continuation of earlier proceedings made in the listing on 12.12.2022, a scanned reproduction of which is as follows: W.P.No.33229 of 2022 W.M.P.No.32652 of 2022 M.SUNDAR.J., Captioned writ petition has been file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that what has been described as 'full-fledged portion of adjudication order' has not been uploaded and only summary of order has been uploaded. Prima facie, this Court is of the view that it is for the petitioner-assessee to say whether he was given an opportunity of personal hearing. 5. Be that as it may, it is also contended that on scrutiny of returns qua Section 61 of C-G ST Act, Rule 142 of 'the Central Goods and Services Tax Rules, 2017' (C-G ST Rules, 2017) kicks in and the same has been given a go by. 6. Mr. Prashanth Kiran, learned Government Advocate accepted notice on behalf of both the respondents. Learned Revenue counsel pointed out that the writ petitioner has a statutory remedy by way of an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned summary of order to remain present in Court tomorrow. List in the Admission Board tomorrow. List on 13.12.2022. 12.12.2022 gpa Note to office : Upload forthwith 3. Aforementioned 12.12.2022 proceedings of this writ Court shall now be read as an integral part and parcel of this order. This means that the short forms, abbreviations and short references used in the aforementioned proceedings shall continue to be used in the instant order also for the sake of convenience and clarity. 4. Today, Mr.N.Murali, learned counsel on record for the writ petitioner and Mr.Prashanth Kiran, learned Revenue counsel on behalf of the respondents are before this writ Court. 5. Learned Revenue counsel, adverting to the aforem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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