9911796707
TMI Blog2024 (5) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... d [ 2020 (5) TMI 149 - SUPREME COURT] , this Writ Petition, at this distant point of time, is not maintainable. In any event, the fact remains that the petitioner has initiated proceedings for rectifying the returns filed under Section 139 of the Income Tax Act, 1961. However, the petitioner has not secured any order from the Assessing Officer to rectify the return filed by him for the relevant Assessment Year, based on which, the impugned assessment order has been passed under the provisions of the TNGST Act, 2017. The case of the petitioner that no personal hearing was given to the petitioner also cannot be countenanced as the petitioner was indeed given an opportunity of being hearing by issuance of a personal hearing notices dated 22.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leader for the respondent, this Writ Petition is disposed of, at the time of admission. 2. The petitioner has challenged the impugned order dated 30.12.2022 which is the summary of the order passed against the petitioner under Section 74 of the Tamil Nadu Value Added Tax Act, 2017. The petitioner has not enclosed the copy of the detailed order passed against the petitioner on the same day in GSTIN: 33DXVPK0032H1ZJ/2018-19 (DRC-07) in the affidavit filed along with this Writ Petition. A copy of the said detailed order has now been filed by the learned Additional Government Pleader for the respondent before this Court. 3. According to the petitioner, the petitioner had engaged an auditor who had filed a wrong return under Section 139 of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2024, wherein, the Court has set aside the order and remitted the case back, on payment of 5% of the disputed tax demand. In this case, according to the petitioner, he is now in penury and is working as an employee and has no means to pay the amount. 6. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 7. As per the decision of the Hon'ble Supreme Court in the case of Assistant Commissioner (CT) LTU, Kakinadu and others Vs. Glaxo Smith Kline Consumer Health Care Limited , 2020 SCC OnLine SC 440, this Writ Petition, at this distant point of time, is not maintainable. In any event, the fact remains that the petitioner has initiated proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elief can be granted to the petitioner by permitting the petitioner to file a statutory appeal before the Appellate Authority i.e., Deputy Commissioner-ST (Appeal), Madurai, Tirunelveli Division, under Section 107 of the TNGST Act, 2017, within a period of 30 days from the date of receipt of a copy of this order, subject to the petitioner pre-depositing the amount as is contemplated under Section 107 of the TNGST Act, 2017 along with the proposed appeal. 11. On such presentation of the appeal and pre-deposit, the Appellant Authority shall entertain the appeal and dispose the same on merits and in accordance with law. 12. The respondent shall keep all recovery proceedings in abeyance for a period of 4 weeks from the date of receipt of a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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