2025 (3) TMI 771

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..... sed by the first respondent, along with the consequential attachment order - seeking a direction to the fourth respondent to de-freeze the petitioner's account - violation of principles of natural justice - HELD THAT:- Recording the submission made by the learned Government Advocate that the petitioner is having an appeal remedy before the Deputy Commissioner (GST), Madurai, under Section 107 .....

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..... first respondent for the year 2018-2019, along with the consequential attachment order issued by the second respondent on 19.01.2024. The petitioner also seeks a direction to the fourth respondent to de-freeze the petitioner's account. 2. The learned counsel appearing for the petitioner submits that the order of assessment for the year 2018-2019 has been passed without providing sufficient op .....

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..... cate that the petitioner is having an appeal remedy before the Deputy Commissioner (GST), Madurai, under Section 107 of the TNGST Act, 2017, this writ petition is disposed of with liberty to the petitioner to approach the appellate authority and raise all the grounds raised in this writ petition in the appeal. In the event, if any appeal is filed within a period of one month from the date of recei .....

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