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2023 (10) TMI 140 - MADRAS HIGH COURTAttachment of accounts of the petitioner - recovery of tax dues of the third party - alleged dues of Tvl SMIS Industrial Consultancy Services (P) Limited to the Commercial Tax Department - compliance with mandatory procedure prescribed under Section 79(1)(c) of the TNGST Act, 2017 read with Rule 145(1) of TNGST Rules, 2017 or not - HELD THAT:- There is no merits in the impugned order seeking to attach the accounts of the petitioner without proper notice as is contemplated under Section 79(1)(c)(i) of the TNGST Act read with Rule 145(1) of the Act. The impugned order is set aside. However, the operation of the accounts shall kept in abeyance for a period of 10 days from the date of the receipt of a copy of this order. The respondents are at liberty to issue appropriate notice in accordance with the provisions of the TNGST Act, 2017 of the TNGST Rules, 2017 - Petition disposed off.
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