2024 (7) TMI 605

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GST
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 Mr.R.Sureshkumar Additional Government Pleader COMMON ORDER By this common order, all these Writ Petitions are being disposed of. 2. The impugned orders are primarily challenged on the ground t .....

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..... eclared 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 it is open for the Commissioner to designate such Officers as proper Officers as defined in Section 2(91) of the TNGST Act and therefore, the delegation in terms of Notification No.4 of 2017 i .....

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