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2023 (1) TMI 438 - HC - GSTDefault of tax or interest or both - Whether the writ petitioner having sent a reply the same should have culminated in some proceedings under Section 73 or Section 74 of TN-G&ST Act? - HELD THAT:- Sub-section (12) of Section 75 of TN-G&ST Act opens with a non obstante expression and is notwithstanding Section 73 and Section 74 of TN-G&ST Act. Therefore, as regards the interest component qua Section 50(1) of TN-G&ST Act, the argument that the notice dated 24.03.2022 should have culminated in proceedings under Sections 73 or 74 is a non-starter. This by itself draws the curtains on the captioned writ petition. This Court deems it appropriate to provide one window to the writ petitioner and that is to say that the first respondent shall consider the reply of the writ petitioner dated 25.04.2022 (scanned and reproduced supra) and take a call on the same as expeditiously as the official business of the first respondent would permit and in any event, within three weeks from today i.e., on or before 24.01.2023 - Petition disposed off.
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