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2023 (8) TMI 302 - MADRAS HIGH COURTAttachment of accounts and personal assets of petitioner - Section 74 of the GST Act - HELD THAT:- There is no merit in the challenge to the impugned order passed under Section 74 of the GST Act, 2017. An option has been given to the petitioner to pay the tax, interest and 50% of the penalty, within a period of 30 days from the date of communication of the orders dated 24.03.2023 pursuant to Assessment Orders dated 20.03.2023. The petitioner has not been exercised the option within the stipulated time. Therefore, the petitioner has to challenge the assessment order dated 20.03.2023 under Section 107 of the GST Act. There is no merits in the present writ petition. Considering the fact that the petitioner had filed these writ petitions before expiry of the extended period of limitation for filing an appeal against the Assessment order dated 20.03.2023, the petitioner is given a liberty to file a statutory appeal within a period of 15 days from the date of receipt of a copy of this order, subject to compliance of other requirement of the provisions of the GST Act, 2017. Petition dismissed.
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