9911796707
TMI Blog2024 (6) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the petitioner became liable to pay interest thereon - HELD THAT:- The admitted position is that the tax liability pertaining to the relevant periods was discharged by the petitioner, albeit belatedly. The petitioner asserts that a sum of about Rs.7.20 lakhs was paid towards discharge of interest liability leaving a balance of about Rs.68 lakhs. By taking into account that the tax liability was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other measures for recovery of dues in accordance with law. Petition disposed off. - MR. SENTHILKUMAR RAMAMOORTHY, J. For Petitioner : Mr. P. V. Sudakar For Respondents : Mr. C. Harsha Raj Additional Government Pleader for R1 ORDER A bank attachment notice dated 24.02.2024 is challenged in this writ petition. 2. The petitioner is a registered person under applicable GST enactments. On account o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Government Pleader, accepts notice for the first respondent. 5. By referring to Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017, he submits that the Commissioner is empowered to permit payment of tax in instalments, but such authority does not extend to self assessed tax liability. 6. The admitted position is that the tax liability pertaining to the relevant periods was discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch interest liability shall stand withdrawn. (ii) The petitioner shall pay the remaining outstanding interest liability in 11 equal monthly installments on or before the 15th of every succeeding month. In case of default, it is open to the first respondent to issue fresh bank attachment or garnishee orders or take any other measures for recovery of dues in accordance with law. Consequently, conne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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