Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondents.
By their consent, these writ petitions are taken up for final disposal at the stage of admission itself.
2. The petitioner challenges the impugned orders dated 02.12.2019 passed by the first respondent. During the pendency of these writ petitions, it was suggested that the first respondent can revisit his own orders. Pursuant to the said hint dropped by this Court, the first respondent had revisited his earlier orders and passed a revised orders dated 03.07.2020.
3. The petitioner’s counsel contends that the respondents had committed several irregularities and had also charged tax on tax. He had also raised a host of contentions in these writ petitions. Eventhough, I find them to be quite persuasive, I am of the view that the primary challenge raised by the writ petitioner has become infructuous in view of the passing of the revised orders. The petitioner has to train his guns only on the revised orders dated 03.07.2020. The said orders are appealable before the Appellate Deputy Commissioner of State Taxes (GST appeal), Madurai. The petitioner’s counsel states that he will file such an appeal within one month. The Appellate authority is directed to meticulously consider all the grounds of appeal to be raised by the petitioner and dispose of the appeal within a period of two months thereafter.
4. With these directions and observations, these Writ Petitions are disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed.