2024 (2) TMI 289

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..... ounts of the petitioner - jurisdiction to extend time for making payment - HELD THAT:- On examining Section 79(1)(c)(iv) of the TNGST Act, it appears that the proper officer has the discretion to extend time for making payment if he has issued a notice for recovery of amounts in terms of clause (c)(i) of Section 79(1) of the TNGST Act. This writ petition is disposed of by directing the third r .....

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..... r submitted a representation on 28.11.2023 to the third respondent seeking 90 days time to make payment of Rs. 6,36,872/-. By the said representation, the petitioner also requested that the attachment of bank accounts of the petitioner be revoked. 3. Mr.Kaushik, learned Additional Government Pleader, submits that the petitioner should have applied to the Commissioner under Section 80 of the Tam .....

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