2024 (2) TMI 289

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....kumar Ramamoorthy For the Petitioner : Mr.A.Dhamodaran For the Respondents : Mr.TNC.Kaushik, Addl. Govt. Pleader (Taxes) ORDER By this writ petition, the petitioner seeks consideration of a representation dated 28.11.2023 to grant time for payment of tax. 2. The petitioner states that a notice dated 18.08.2023 was received by the petitioner from the third respondent calling upon the petitione....

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.... officer under Section 79(1)(c)(iv) thereof. 4. On examining Section 79(1)(c)(iv) of the TNGST Act, it appears that the proper officer has the discretion to extend time for making payment if he has issued a notice for recovery of amounts in terms of clause (c)(i) of Section 79(1) of the TNGST Act. 5. Therefore, this writ petition is disposed of by directing the third respondent to consider and d....