9911796707
TMI Blog2024 (11) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner : Mr. B. Raveendran For the RR 1 & 2 : Ms. Amrita Dinakaran ORDER The present writ petition is filed challenging the impugned order dated 09.01.2024 on the limited ground that the impugned order has been made on a gross non-application of mind to the objections filed by the petitioner. 2. During the assessment year 2021-2022, the petitioner had registered under GST Act and filed his ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P. No.26130 of 2023 dated 07.09.2023, wherein the proceeding dated 27.03.2023 invoking Rule 86 A (i)(a) of TNGST Rules was challenged. The above writ petition was disposed of by directing the petitioner to file a fresh copy of the representation dated 05.05.2023 to the first respondent. The present proceedings in the impugned order is made pursuant to the above direction of this Court. The impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the typed set filed in support of this writ petition. 5. To the contrary, the learned counsel for the respondents would submit that the order is appealable and therefore, this writ petition is not to be entertained. 6. Having heard on both sides, this Court finds that there is some merits in the submission of the petitioner inasmuch as the impugned order does not even make a reference to the do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the reply or document and after affording the petitioner a reasonable opportunity therein. If the reply or document is not filed within the stipulated period i.e., within the period of two weeks from the date of receipt of copy of this order, the impugned order shall stand restored. 8. Accordingly, this writ petition is disposed of. Consequently, connected writ miscellaneous petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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