9911796707
TMI Blog2023 (8) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... 21126, 21134 & 21163 of 2023 And W.M.P.Nos. 20511, 20512, 20515, 20516, 20518, 20519, 20523, 20525, 20526, 20563, 20564 & 20565 of 2023 - - - GST - Attachment of accounts and personal assets of petitioner - Section 74 of the GST Act - HELD THAT:- There is no merit in the challenge to the impugned order passed under Section 74 of the GST Act, 2017. An option has been given to the petitioner to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of the GST Act, 2017. Petition dismissed. - Honourable Mr. Justice C. Saravanan For the Petitioner (in all W.Ps) : Mr.R.Prabhakaran For the Respondents (in all W.Ps) : Mr.V.Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondents. 2. By this common order, all these writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 20.03.2023 under Section 74 of the GST Act, 2017. Till date, the petitioner has not challenged the respective Assessment orders dated 20.03.2023. The limitation for filing an appeal before the Appellate Commissioner under Section 107 of the GST Act, 2017, will expire by tomorrow i.e, on 19.07.2023. 6. The petitioner has now filed these writ petitions, wherein, the petitioner has challenged f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extended period of limitation for filing an appeal against the Assessment order dated 20.03.2023, the petitioner is given a liberty to file a statutory appeal within a period of 15 days from the date of receipt of a copy of this order, subject to compliance of other requirement of the provisions of the GST Act, 2017. 9. These writ petitions are dismissed with the above liberty. No costs. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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