2023 (9) TMI 861

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....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 in force with effect from 20.12.2006 insert....

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.... 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 AT Penalty Addl. Penalty Total TNGST 2004-2005 ....

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....g 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 19.03.2012 for the respective Assessment Years by filing an appeal, within a period of thirty (30) days from the date ....