2023 (10) TMI 474

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner : Mr.A.N.R.Jayaprathap For the Respondent : Mr.V.Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned order dated 10.02.2023 passed under Section 74 of the TNGST Act, 2017. The petitioner was issued with a notice in DRC-01 on 29.10.2022 and thereafter a notice in G....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t apart, the learned counsel for the petitioner would submit that post facto the petitioner has also paid the disputed tax as has been confirmed vide impugned order on 02.09.2023. 5. The learned counsel for the petitioner further submits that the petitioner may be given one opportunity to re-explain the case afresh. That apart, it is submitted that the petitioner has also filed an application und....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on may be dismissed by asking the petitioner to work out his remedy before the Appellate forum. 8. That apart, the learned Government Advocate for the respondent would further submits that the Department has not received the copy of the so called rectification Application under Section 161 of the TNGST Act, 2017 dated 08.03.2023. 9. I have considered the arguments advanced by the learned counsel....