2024 (8) TMI 891

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... recting the respondent to consider and dispose of representation dated 20-9-2023 after providing a reasonable opportunity to the petitioner and by taking into account the provisions of the Finance Act. Such representation shall be disposed of within a period of one month from the date of receipt of a copy of this order. There will be no order as to costs.
SENTHILKUMAR RAMAMOORTHY, J. Shri Hari .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion dated 20-9-2023, the present writ petition is filed. 3. Learned Counsel for the petitioner pointed out that the penalty of Rs. 1,00,000/- which was imposed on the petitioner was paid on 14-7-2023. By contending that the Finance Act, 1994, unlike the TNVAT Act, 2006 or the TNGST Act, 2017, do not impose personal liability on directors of a private limited company, Learned Counsel submits that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X