2023 (9) TMI 861

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.....Subramanian For the Respondent : Mr.C.Harsharaj Additional Government Pleader ORDER The petitioner has challenged the impugned Recovery Notice in GSTIN:33AAACO0728N1ZH dated 15.02.2023 seeking to recover the arrears of tax for the Assessment Year 2004--2005 and 2005-2006. 2. The assessment was completed in terms of Section 12-C of the Tamil Nadu General Sales Tax (TNGST) Act, 1959 as ....

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....itions for the second time for the respective Assessment Year on 25.04.2012, which has been acknowledged by the respondent. 4. Despite service of the aforesaid rectification petitions on 24.07.2012, the respondent had failed to act on the same and has now initiated impugned recovery proceedings seeking to demand a sum of Rs.30,75,645/- as detailed below:- Act Year Tax Sc ASC A....

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....ssessment Orders passed on 19.03.2012 are appealable orders under the provisions of the TNGST Act, 1959. Considering the above, pursuant to the direction of this Court dated 24.02.2023, the petitioner has paid a sum of Rs 15,37,823/-. 7. Considering the above, this Court is inclined to dispose this writ petition giving liberty to the petitioner to challenge the revised Assessment Orders dated 1....