I. MUTHUKUMARAN Vs. DISTRICT MANAGER, THIRUVARUR

JUDGEMENT

(1.) This Writ Petition has been filed filed against the impugned order in Na. Ka. No.51/A1/ 2020 dated 30.07.2020 passed by the respondent in and by which, the respondent imposed penalty, interest and GST for the remittance of the shortage value in stock.

(2.) When this Writ Petition is taken up for consideration, the learned counsel appearing for the petitioner would submit that a learned single Judge of this Court, in a similar Writ Petition in W.P.No.10355 of 2020, has considered the identical impugned order and set aside the same. The learned Judge has passed a very detailed order after considering various citations placed by both sides. The relevant portion of the order as found in paragraphs 32 to 38, is extracted as under:

(3.) The fact that the learned Judge has passed the final orders in respect of similar issue, has not been disputed by the learned standing counsel appearing for the Corporation.