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TMI Blog2024 (6) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... proper officer in Section 2(91) of the respective GST enactments. These Writ Petitions are disposed of by directing the second respondent State Tax Officer (ST) (Inspn.) to transmit the Notice to the jurisdictional proper officer for adjudication in accordance with Paragraphs 4 and 5 of the impugned Circular No. 13/2022-TNGST dated 08.11.2022. This exercise shall be carried out by the second respondent State Tax Officer (ST) (Inspn.), within a period of 2 weeks from today. Petition disposed off. - Hon'ble Mr. Justice C.Saravanan For the Petitioner : Mr.R.L.Ramani Senior Counsel for Mr.S.Raja Jeya Chandra Paul For the Respondent : Mr.Veerakathiravan Additional Advocate General Asst. by Mr.R.Suresh Kumar Additional Government Pleader C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.10.2021, it has been clarified that for the inspection completed and adjudication initiated as on 04.10.2021, by way of issue of Notice etc., such cases have to be pursued by the Inspecting Officers themselves and in those cases where inspections are complete and adjudication have not been initiated by the Inspecting Officers, Inspection Reports must be sent to the jurisdictional Officer for further action. Paragraph 5.2 and 5.3 read as under:- Paragraph 5.2 Paragraph 5.3 5.2) On receipt of the inspection report from the inspecting officers, the Joint Commissioner should examine the same with the defects noticed in the IF approved. They have to see whether all the issues to be examined as contained in the IF, have been examined and discus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inate offices. 7. It is submitted that a well considered Circular issued by the Principal Secretary/Commissioner on 04.10.2021 in Circular No. 23/202 bearing reference No. PP2/GST-15/54/2021 was later withdrawn vide impugned Circular No. 13/2022-TNGST dated 08.11.2022 bearing reference No. PP2/GST-15/114/2022 by the first respondent in W.P.(MD) No. 26389 of 2023. It is submitted that there is scope of patent bias and therefore, not only the Circular No. 13/2022-TNGST dated 08.11.2022 impugned in W.P.(MD) No. 26389 of 2023 but also the Show Cause Notice in Form GST DRC-01 dated 25.09.2023 impugned in W.P.(MD) No. 25548 of 2023 are liable to be quashed. 8. The learned Senior Counsel for the petitioner would draw attention to a similar Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the proceedings initiated under section 73 or 74 of the TNGST Act, 2017 through FORM GST DRC-03, within the reasonable time of fifteen days from the date of service of notice in FORM GST DRC-01A, the inspecting officer who issued FORM GST DRC-01A has to verify and issue FORM GST DRC-04 and conclude the proceeding by issuing FORM GST DRC-05. 4. If the taxpayer fails to pay the tax, interest and penalty as ascertained by the inspecting officer or made partial payment or files objection in Part B of FORM GST DRC-01A within the reasonable time of fifteen days from the date of service of notice in FORM GST DRC-01A, then the inspecting officer has to issue notice along with FORM GST DRC-01 covering all the issues without any omission. Immediat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer in Section 2(91) of the respective GST enactments which reads as under:- 2. In this Act, unless the context otherwise requires , (91) proper officer in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; 13. However, with a view to eliminate the scope of bias, the inspecting officer acting as a adjudicating officer has been discharged. The impugned circular has clarified the position in Paragraphs 3 and 4. Therefore, there are no merits in the challenge to the impugned Show Cause Notice in Form GST DRC-01 dated 25.09.2023 and the impugned Circular No. 13/2022-TNGST dated 08.11.2022. 14. Therefore, these Writ Petitions are di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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