Court Dismisses Writ Petitions; Petitioner Advised to Appeal u/s 107 of TNGST Act, 2017 Within 30 Days.

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....Jurisdiction to issue show cause notice (SCN) for levy of interest and penalty was challenged. Court held that writ petitions challenging impugned orders under Article 226 of Constitution lack merit. Petitioner must file statutory appeal u/s 107 of TNGST Act, 2017. Writ petitions dismissed with liberty to file statutory appeal within 30 days from receipt of order. Pre-deposit requirement waived if petitioner paid 10% or more of tax for respective assessment years during inspection.....