9911796707
TMI Blog2024 (7) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... ST - Authority to delegate the power to the third respondent [wrongly mentioned as second respondent in the respective Writ Petitions] to pass the impugned order - Challenge to the impugned orders on the ground that the show cause notice is not proper. Authority to delegate the power to the third respondent [wrongly mentioned as second respondent in the respective Writ Petitions] to pass the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respective GST Enactments. Therefore, liberty is given to the petitioner to file a statutory appeal within a period of 30 days from the date of receipt of a copy of this order. Petition dismissed. - Hon'ble Mr. Justice C. Saravanan For the Petitioner in all the W.Ps. : Mr.J.V.Niranjan For the Respondents in all the W.Ps. : Mr.Veera.Kathiravan Additional Advocate General Assisted by M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s delegated the powers to the third respondent in exercise of power under Section 5 of the respective GST Enactments, pursuant to which, the impugned orders have been passed, are liable to be declared as non est in law. 4 . The above said submission of the learned counsel for the petitioner is contrary to the very scheme under the GST Act. The assessment has to be completed by a proper Officer and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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