2024 (6) TMI 363

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....h Kumar Additional Government Pleader ORDER The petitioner appears to be a Government contractor, who had rendered service to the Government Departments. It appears that the petitioner had paid the tax, although a portion of the tax payable by the petitioner was deducted by the concerned department and was reflected in Form GSTR-07 under Rule 61 of the TNGST Rules, 2017 read with Section 15 of t....

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.... after the payment of the tax. 4. Having considered the submissions made by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, this Court is of the view that there is no merit in the present Writ Petition. If at all, the petitioner ought to have filed statutory appeal under Section 107 of the respective GST enactment before the Appellate Commi....