9911796707
TMI Blog2023 (10) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 - - - GST - Maintainability of petition - availability of remedy of Statutory Appeal - mis-match in the returns and the information gathered by the Commercial Tax Department - HELD THAT:- Ordinarily, the petitioner should have been relegated to file a Statutory Appeal before the Appellate Authority interms of section 107 of the TNGST Act, 2017 along with pre-deposit of 10% of the disputed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petitions are being disposed of with the consent of the learned Government Advocate for the respondent at the time of admission after dispensing with the requirement to file a counter in these respective writ petitions. 3. In these writ petitions, the petitioner had challenged the impugned orders passed under Section 74 of the TNGST Act, 2017 on 12.07.2023 for the Assessment Years 2017-2018 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays for one opportunity to explain the case before the respondents. Hence, prays for setting aside of the impugned orders. 5. The learned Government Advocate for the respondents submits that after the above mentioned notices were issued for personal hearing was held on 20.06.2023. It is submitted that the petitioner's counsel namely Thiru.R.Loganathan appeared in person and submitted a letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents. 8. The dispute has arisen only on account of mis-match in the returns and the information gathered by the Commercial Tax Department. Ordinarily, the petitioner should have been relegated to file a Statutory Appeal before the Appellate Authority interms of section 107 of the TNGST Act, 2017 along with pre-deposit of 10% of the disputed tax in terms of Section 107(6). 9. Considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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