9911796707
TMI Blog2023 (9) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Pleader ORDER The petitioner has challenged the impugned Recovery Notice in GSTIN:33AAACO0728N1ZH dated 15.02.2023 seeking to recover the arrears of tax for the Assessment Year 2004--2005 and 2005-2006. 2. The assessment was completed in terms of Section 12-C of the Tamil Nadu General Sales Tax (TNGST) Act, 1959 as in force with effect from 20.12.2006 inserted by Act 37/2006 - Gazet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.2012, which has been acknowledged by the respondent. 4. Despite service of the aforesaid rectification petitions on 24.07.2012, the respondent had failed to act on the same and has now initiated impugned recovery proceedings seeking to demand a sum of Rs.30,75,645/- as detailed below:- Act Year Tax Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount and the taxable turn over including resale. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his writ petition shall be kept in abeyance. 9. It is made clear that in case the petitioner fails to file an appeal within a period specified above, the order passed today shall stand automatically revoked sine die without further reference. In which case, the respondent is at liberty to proceed against the petitioner to recover the amount specified in the impugned Recovery Notice. 10. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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