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TMI Blog2023 (11) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... Validity of summary SCN - only the Summary Order has been uploaded and the detailed order has not been uploaded - HELD THAT:- The impugned order dated 27.09.2022 is set aside. The matter is remitted back to the authorities concerned for the purpose of read judication - Petition disposed off by way of remand. - Honourable Mr.Justice Krishnan Ramasamy For the Petitioner : Mr.S.Rajasekar For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (ST), Salem, in Roc.No.6983/2021-A12-3, dated 20.09.2021 and the audit was concluded on 29.03.2021. During the course of audit, certain discrepancies were noticed. The respondent has issued Form GST DRC-01A u/s.73(1) of the TNGST Act for the financial years 2017-18, 2018-19 and 2019-20 dated 30.04.2022 intimating the tax payable. The petitioner has filed their objections dated 19.05.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the order was dated 27.09.2022, it was signed by the concerned officer only on 27.04.2023. In view of the same, the matter may be remitted back to the authorities concerned for the purpose of read judication. 6. This Court has considered the rival submissions and perused the materials available on record. 7. On a perusal of the detailed order dated 27.09.2022, this Court finds that the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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