2026 (1) TMI 379

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....pondent(s) : Ms.P.Selvi, Government Advocate (tax) ORDER In this Writ Petition, the Petitioner has challenged the impugned order dated 05.02.2025 passed in GSTIN 33AACCE0460H1Z5/2017-18, whereby the demand proposed in show cause notice dated 16.08.2024 issued for the tax period July 2017 - March 2018 has been confirmed. 2.The Petitioner had given a reply to the show cause notice wherein t....

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....The Petitioner has now challenged the impugned order on the ground that there is no case available for invoking extended period of limitation under Section 74 of TNGST Act, and that the show cause notice that preceded the impugned order on 16.08.2024 is also unclear and is purely based on the audit report. 6.That apart, it is submitted that the dispute has arisen on account of mismatch between ....

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....not open for the Petitioner to challenge the proceeding on the ground of limitation under Section 74 without appropriate reply on merits. 8.To appreciate whether indeed a case was made out or not for invoking extended period of limitation or not, the Petitioner should have given a proper reply on merits as well together and combine it with legal submissions on the law. 9.Since the Petitioner....

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....law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated. 12. It is made clear that bank attachment shall be lifted subject to the deposit of 10% of the disputed tax as ordered above and n....