2025 (4) TMI 420

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd WMP (MD) No. 3053 of 2025 - -<br>GST<br>Honourable Mr. Justice Vivek Kumar Singh For the Petitioner : Mr. V. Sukumar For the Respondents : Mr. J.K. Jayaselan Government Advocate for R1 ORDER The present writ petition has been filed challenging the recovery notice issued by the first respondent dated 08.11.2024 and seeking a direction to the second respondent to delete the attachment....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, an e-auction sale was conducted on 15.10.2024. The sixth respondent herein became the successful bidder and purchased the property for a sum of Rs. 57,70,000/-. Subsequently, the petitioner institution issued the sale certificate dated 09.11.2024 in favor of the sixth respondent. 3. The grievance of the petitioner is that, at this stage, the first respondent issued the impugned recovery noti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he TNGST Act, 2017, read with the CGST Act, the petitioner is required to pay the remaining amount of Rs. 21,99,700/- towards the outstanding government dues. He further submitted that, by a letter dated 23.01.2025, the first respondent requested the second respondent to remove the encumbrance for Document Nos. 4670/2017 and 8221/2015, as recovery proceedings have been initiated under Section 79 o....