2024 (7) TMI 244

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..... . Justice C. Saravanan For the Petitioner : Dr. A. Thiyagarajan Senior Counsel for Mr. S. Karunakar For the Respondent : Mr. J. K. Jayaseelan Government Advocate COMMON ORDER By this common order, the above mentioned four Writ Petitions are disposed of. 2. In these Writ Petitions, the petitioner has challenged the impugned orders passed under Sections 63 and 74 of the TNGST Act, 2017. The dis .....

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..... r contra, the learned Government Advocate for the respondents has referred to the relevant portion of the impugned order for the assessment years 2018-19 and 2019-20 under Section 74 of the TNGST Act, 2017 passed on 29.12.2023 and 06.01.2024, respectively. Further, he draws attention to the operative portion of the orders passed under Section 74 of the respective cases as detailed below: Details .....

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..... assessment years, cannot be countenanced. On this ground, these Writ Petitions are liable to be dismissed. 7. However, it is noticed that in these cases also, the petitioner has not replied to the respective show cause notices that preceded the impugned order, in view of the pendency of W.P.(MD)Nos. 25338 and 25339 of 2022. Since the matter would require detailed consideration, the impugned orde .....

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