2023 (10) TMI 474

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....e C.Saravanan For the Petitioner : 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....

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....tion which has not been cancelled. 4. That 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 th....

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....17. Hence, he further submits that the writ petition 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 co....