TMI Blog2024 (5) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order - petitioner has not participated in the proceedings - HELD THAT:- Having considered the fact that the petitioner failed to respond to the notices issued in DRC-01 dated 28.09.2023, which is culminated in the impugned order dated 20.12.2023 and having considered the fact that the respondent has recovered the substantiate portion of the tax, which was confirmed vide the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has not participated in the proceedings. The explanation forthcoming from the petitioner is that the petitioner was under audit by the second respondent under Section 65 of TNGST Act, 2017 and that the parallel proceedings were initiated in DRC 01 on 29.09.2023 by the second respondent for the same assessment year, namely, AY 2017-18. The learned counsel for the petitioner would submit t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eduction was made, the petitioner came aware of the impugned order dated 20.12.2023. Hence, he prays for setting aside the impugned order. It is also submitted that the impugned order and also the notices were served to the petitioner, however, they have been backdated. 4. The learned Government Advocate for the respondents submits that there is no merit in the present Writ Petition as the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be corrigendum to the impugned order issued to the petitioner in DRC-01 dated 28.09.2023. 7. It is expected that the petitioner will file a detailed reply within a period of 45 days from the date of receipt of a copy of this order. The respondents shall take up the case afresh and pass final orders on merit in accordance with law within a period of 45 days thereafter. It is needless to say tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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