Tax Payment Extension Granted: Petitioner Wins Right to Request Time Modification Under Section 79(1)(c)(iv)

The HC examined a tax payment representation under TNGST Act. The court directed the proper officer to consider the petitioner's request for time extension under Section 79(1)(c)(iv) within two months. The ruling allows the petitioner to seek attachment revocation, subject to the officer's discretionary terms, while ensuring procedural fairness in tax recovery proceedings.

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Issues involved:
The petitioner seeks consideration of a representation for granting time for payment of tax u/s 79(1)(c)(iv) of the Tamil Nadu Goods and Services Act, 2017.

Summary:

Issue 1: Representation for Time Extension
The petitioner received notices demanding payment of tax and submitted a representation seeking 90 days time for payment and revocation of bank account attachment.

Issue 2: Proper Officer's Discretion
The Additional Government Pleader argued that the petitioner should have applied u/s 80 of the TNGST Act for time extension. However, the petitioner's counsel contended that the power is also conferred on the proper officer u/s 79(1)(c)(iv).

Judgment:
Upon examining Section 79(1)(c)(iv) of the TNGST Act, it was found that the proper officer has discretion to extend time for payment if a notice for recovery has been issued. The court directed the third respondent to consider and dispose of the petitioner's representation within two months, taking into account the provisions of the Act. The petitioner was given the opportunity to request raising the attachment, subject to the proper officer's terms.

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