2026 (8) TMI 220

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Mr. R. Parthiban Counsel for Government of Tamilnadu ORDER The petitioner is before this Court challenging the impugned order dated 20.11.2025, whereby the petitioner's application dated 30.06.2025 under Section 128A of the TNGST Act, 2017 has been rejected, in absence of a reply to the Show Cause Notice in Form SPL-03 dated 18.09.2025. 2. The case of the petitioner is that the peti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner and the learned counsel for the respondent, I am of the considered view that the petitioner has wrongly invoked the jurisdiction of the authority under Section 128A of the TNGST Act, 2017. 5. If the case of the petitioner is that the petitioner is not liable to pay tax at all, the petitioner should have filed an appeal against the order dated 30.04.2024. On the other hand, if it is the cas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 30.04.2024 before the Appellate Authority under Section 107 of the Act within a period of 30 days from the date of receipt of a copy of this order. 8. Considering the fact that the entire disputed tax has already been recovered, all further recovery proceedings shall be kept in abeyance pending disposal of the appeal, provided the petitioner files the appeal against the assessment order dated ....