2024 (8) TMI 891

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..... g 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 Radha .....

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..... 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 the attachm .....

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