2023 (9) TMI 1000 - HC - GST

Recovery proceedings - Section 161 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017 - HELD THAT - It is an admitted position that pursuant to the impugned order passed on 28.07.2023, the petitioner had filed applications under Section 161 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, which are pending consideration by the respondent. These Writ Petitions are disposed at the time of admission by directing the respondent to dispose the petitioner applications filed under Section 161 of the TNGST Act all dated 12.08.2023, as expeditiously as possible, preferably, within a period of three months from the date of receipt of a copy of this order.

Summary

The High Court of Madras, in a common order, directed the respondent to dispose of the petitioner's applications under Section 161 of the TNGST Act by a specified deadline of three months. Recovery proceedings were to be put on hold, and previous recovery notices were quashed. No costs were awarded.