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2025 (3) TMI 771 - HC - GST


The High Court of Madras, presided by The Honourable Mr. Justice Vivek Kumar Singh, addressed a writ petition challenging an assessment order for the year 2018-2019 and a consequential attachment order dated 19.01.2024. The petitioner argued that the assessment order was issued without providing sufficient opportunity, violating the principles of natural justice, and sought to have the order set aside and the account de-frozen.The Government Advocate, Mr. J.K. Jayaselan, contended that the assessment order was issued following a show cause notice on 14.10.2023, and the petitioner had an available appeal remedy under Section 107 of the TNGST Act, 2017, which had not been utilized.The court recorded the submission regarding the appeal remedy and disposed of the writ petition, granting the petitioner liberty to approach the appellate authority. The court instructed that any appeal filed within one month of receiving the order should be entertained without limitation concerns and resolved within two months. No costs were ordered, and connected Miscellaneous Petitions were closed.

 

 

 

 

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