ORDER

This Writ Petition is disposed of at the time of admission, after hearing the learned counsel for the petitioner and learned Additional Government Pleader for the respondents 1 and 2 and after dispensing with the notice to the third respondent.

2. The petitioner is before this Court against the impugned order, dated

27.08.2024 passed for the tax period 2019-20.

3. It is specific case of the petitioner that for the identical period, earlier an order was passed on 04.10.2023 in GST DRC 05 under Section 74 of the TNGST Act, 2017. Hence, the impugned order has resulted in double jeo pardi and therefore, liable be to quashed.

4. It is noticed that Form GST DRC 05 is issued under Rule 142(3) of the respective Rules for intimation of conclusion of proceedings. The order that has to be passed in pursuant to the Show Cause Notice in DRC 01 is normally in GST DRC 07.

5. It appears to be the same mistake in the order that was passed earlier on

04.10.2023 in GST DRC 05. In any event, the fact of the matter is that the impugned order has been passed on 27.08.2024, without the petitioner participating in the adjudication proceedings initiated vide DRC 01, dated

20.12.2023.

6. It appears to be som