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TMI Blog2023 (1) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... ent that the notice dated 24.03.2022 should have culminated in proceedings under Sections 73 or 74 is a non-starter. This by itself draws the curtains on the captioned writ petition. This Court deems it appropriate to provide one window to the writ petitioner and that is to say that the first respondent shall consider the reply of the writ petitioner dated 25.04.2022 (scanned and reproduced supra) and take a call on the same as expeditiously as the official business of the first respondent would permit and in any event, within three weeks from today i.e., on or before 24.01.2023 - Petition disposed off. - Hon'ble Mr. Justice M.Sundar For the Petitioner : Mr.M.Abdul Razack For the Respondents : Mr.C.Harsha Raj Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lis . Suffice to say that the second respondent Bank will only remain bound by any orders made by this Court or by the first respondent. Before proceeding further, this writ Court deems it appropriate to scan and reproduce the aforementioned 24.03.2022 notice given to the writ petitioner and 25.04.2022 reply of the writ petitioner and the same are as follows: 4. Notwithstanding very many averments in the writ affidavit, short point which the learned counsel on record for writ petitioner makes in his campaign against the impugned order is, the writ petitioner having sent a reply the same should have culminated in some proceedings under Section 73 or Section 74 of TN-G ST Act. To be noted, this is the lone point that falls for cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .............. (8) ........................ (9) ........................ (10) ........................ (11) ........................ (12) Notwithstanding anything contained in section 73 or section 74, where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or party, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79.' 7. It is clear that sub-section (12) of Section 75 of TN-G ST Act opens with a non obstante expression and is notwithstanding Section 73 and Section 74 of TN-G ST Act. Therefore, as regards the interest component qua Section 50(1) of TN-G ST Act, the argu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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