2021 (11) TMI 862

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....ts : Ms.Amirta Dinakaran Government Advocate ORDER Ms.Amirta Dinakaran, learned Government Counsel takes notice on behalf of the respondents. 2. This Writ Petition is disposed at the time of admission considering the fact that the respondents have straight away proceeded to pass an order under Section 130 of the Tamil Nadu Goods and Service Tax Act, 2017 (hereinafter referred to as the TN....

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....s, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty. 4. The learned counsel for the petitioner submits that the petitioner has already sent a representation/objection on 23.09.2021 to the first respondent undertaking to pay the amount. Despite the same, the respondents have passed an order under Section 130 of the TNGST Act, 2017. Considering the....