9911796707
TMI Blog2024 (12) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner regarding the payment of aforesaid amount is incorrect, the respondents authority shall intimate the same to the petitioner, who shall deposit 25% of disputed tax within a period of two weeks from the date of such intimation. The impugned order passed by the first respondent dated 16.10.2023 is hereby set aside - Petition disposed off. - Honourable Mr. Justice J. Sathya Narayana Prasad For the Petitioner : Mr. G. Saravanan For the Respondents : Mr. T.N.C. Kaushik Additional Government Pleader (Tax) ORDER Mr.T.N.C.Kaushik, learned Additional Government Pleader (Tax) takes notice on behalf of the respondents. With the consent of both parties, this writ petition is taken up for final disposal at the admission stage i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2024. The statutory appeal had to be filed in terms of Section 107(1) of the TNGST Act, 2017 within a period of 90 days from the impugned order dated 16.10.2023, but due to the above said facts and circumstances, the petitioner was not able to file the appeal before the second respondent. Based on the impugned order dated 16.10.2023 passed by the first respondent, the appeal was dismissed by the second respondent on 18.10.2024 for the reason of delay in submission of appeal and the petitioner had paid the mismatch liability amount of Rs.27,092/- before the first respondent on 21.09.2024. 6. Learned counsel appearing for the petitioner contended that the first respondent attached the petitioner bank Account Number:10631011000849 lying in P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass the following orders: a) It is open to the respondents to verify the above statement made by the learned counsel for the petitioner that the mismatch liability amount of Rs.27,092/- has been remitted already, the respondents may verify the same. b) If the statement made by the learned counsel for the petitioner regarding the payment of aforesaid amount is incorrect, the respondents authority shall intimate the same to the petitioner, who shall deposit 25% of disputed tax within a period of two weeks from the date of such intimation. c) Subject to verification of payment of the mismatch liability amount or on payment of 25% of disputed tax, the bank attachment shall be lifted forthwith. d) On complying with the above conditions, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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