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Property Tax Attachment Lifted: Petitioner Granted Relief Under Section 83 of TNGST Act After Judicial Review HC ruled that the attachment of petitioner's immovable property made on 28.01.2021 must be lifted under Section 83 of TNGST Act, 2017. The court directed ...
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Property Tax Attachment Lifted: Petitioner Granted Relief Under Section 83 of TNGST Act After Judicial Review
HC ruled that the attachment of petitioner's immovable property made on 28.01.2021 must be lifted under Section 83 of TNGST Act, 2017. The court directed respondents to take appropriate steps within 30 days, referencing previous similar case law. The writ petition was allowed without imposing costs, effectively providing relief to the petitioner regarding property attachment and tax-related issues.
Issues involved: The issues involved in the judgment are the direction to lift the order of attachments, communication to remove the attachment in the Encumbrance Certificate, refund of illegally collected amount, and adjustment against further tax liability.
Judgment Details:
1. The petitioner filed a Writ Petition seeking a direction for the 1st respondent to lift the order of attachments and communicate the same for removal in the Encumbrance Certificate, along with the refund of an illegally collected amount or permission to adjust it against further tax liability.
2. No representation was made for the 2nd respondent during the proceedings.
3. The learned counsel for the petitioner and the learned Junior Panel Counsel for the 1st respondent were heard.
4. The Court noted a similar issue in a previous case and referred to the order dated 21.12.2022, where it was held that the order of attachment under the CGST Act, 2017, ceases to have effect under Section 83(3) of the said Act.
5. The Court mentioned another order dated 20.04.2023 in a different case where a stay was ordered.
6. The Court found that the attachment of the petitioner's immovable property made on 28.01.2021 should be lifted in accordance with Section 83 of the Tamil Nadu Goods and Services Tax Act, 2017.
7. The Writ Petition was disposed of, directing the respondents to take suitable steps as per the law laid down in the previous case within 30 days from the date of receipt of the order.
8. Consequently, the Writ Petition was allowed with the above observations, and no costs were imposed.
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