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TMI Blog2024 (7) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... who has passed the impugned order although from the same Department. As mentioned in M/S. RASATHE GARMENTS VERSUS THE STATE TAX OFFICER (ST) (INSPN.) , TIRUNELVELI, THE COMMISSIONER OF COMMERCIAL TAXES [ 2024 (6) TMI 481 - MADRAS HIGH COURT] , the scheme of the Act also does not contemplate an embargo on an Intelligence Officer from passing the order. Petition dismissed. - Hon'ble Mr. Justice C. Saravanan For the Petitioner in all the W.Ps. : Mr. L. Gokulraj For the Respondent in all the W.Ps. : Mr. R. Suresh Kumar Additional Government Pleader COMMON ORDER This is a second round of litigation before this Court. Earlier, the assessment orders passed on 02.03.2020 by the Officer of the same rank as the respondent herein were challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment Year 2019-2020 on 08.08.2023. 2 . The case of the petitioner is that the issue now stands clarified by the Circular issued by the Principal Secretary/Commissioner of Commercial Taxes, vide Circular No.23/2021 [PP2/GST-15/54/2021], dated 04.10.2021. It is submitted that in the light of the above clarification, the impugned orders which have been passed subsequently are liable to be quashed. 3 . I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 4 . Already, a similar issue came up for consideration before this Court in M/s.Rasathe Garments, Rep. by its Partner vs. The State Tax Officer (ST) (Inspn.), Office of the Deputy Commissioner (Ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second respondent State Tax Officer (ST) (Inspn.), within a period of 2 weeks from today. 15. The proper officer shall pass appropriate orders on merits and in accordance with law within a period of 90 days thereafter. The petitioner shall file reply, if any, within a period of 30 days from today. Needless to state, the petitioner shall be heard before the order is passed. 16. In the result, these Writ Petitions stand disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed.'' 5 . The relevant portion of the Circular issued by the Principal Secretary/Commissioner of Commercial Taxes, vide Circular No.23/2021 [PP2/GST-15/54/2021], dated 04.10.2021, reads as under:- ''14. The transition provision to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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