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2023 (9) TMI 861 - HC - VAT and Sales TaxRecovery of arrears of tax for the Assessment Year 2004--2005 and 2005-2006 - assessment completed on 01.02.2012 for the Assessment Year 2004-2005 and on 10.02.2012 for the Assessment Year 2005-2006 and now revised order passed - HELD THAT - The issue as to whether the amount has been properly re-quantified in the rectification proceedings is a matter, which has to be only determined by the Officers in the hierarchy under the provision of the TNGST Act, 1959. The question of filing the second rectification application under Section 55(4) of the TNGST Act also cannot be countenanced - The revised Assessment Orders passed on 19.03.2012 are appealable orders under the provisions of the TNGST Act, 1959. Considering the above, pursuant to the direction of this Court dated 24.02.2023, the petitioner has paid a sum of Rs 15,37,823/-. This Court is inclined to dispose this writ petition giving liberty to the petitioner to challenge the revised Assessment Orders dated 19.03.2012 for the respective Assessment Years by filing an appeal, within a period of thirty (30) days from the date of receipt of a copy of this order - Petition disposed off.
Issues involved: Challenge to Recovery Notice in GSTIN for arrears of tax for Assessment Year 2004-2005 and 2005-2006, discrepancies in assessment, rectification petitions, impugned recovery proceedings, appeal against revised Assessment Orders.
Details of the judgment: 1. The petitioner challenged the Recovery Notice seeking to recover arrears of tax for the mentioned Assessment Years based on completed assessments under the TNGST Act, 1959. 2. The petitioner pointed out discrepancies leading to revised Assessment Orders reducing the amount. Subsequently, second rectification petitions were filed for further discrepancies, acknowledged by the respondent. 3. Despite serving rectification petitions, the respondent initiated recovery proceedings demanding a specified sum, leading to the current legal challenge. 4. The petitioner's counsel highlighted the tax amount and taxable turnover issues, emphasizing the need for proper re-quantification by the authorities under the TNGST Act. 5. The revised Assessment Orders are appealable under the TNGST Act, and following a court direction, the petitioner paid a partial sum. 6. The court disposed of the writ petition, allowing the petitioner to challenge the revised Assessment Orders by filing an appeal within 30 days, with a direction for expedited disposal by the Appellate Authority. 7. Pending the appeal's disposal, the impugned recovery proceedings are stayed, but failure to file an appeal within the specified period may lead to automatic revocation of the current order. 8. The judgment concludes by stating the disposal of the Writ Petition with no costs and closure of the connected Writ Miscellaneous Petition.
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