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2023 (10) TMI 788 - MADRAS HIGH COURTMaintainability of petition - availability of remedy of Statutory Appeal - mis-match in the returns and the information gathered by the Commercial Tax Department - HELD THAT:- Ordinarily, the petitioner should have been relegated to file a Statutory Appeal before the Appellate Authority interms of section 107 of the TNGST Act, 2017 along with pre-deposit of 10% of the disputed tax in terms of Section 107(6). Considering the fact that there are several disputed question of facts and to balance the interest of the revenue and the interest of the petitioner, one opportunity is given to the petitioner to explain the case within a period of two months from the date of receipt of a copy of this order. The petitioner shall however pre-deposit 20% of the disputed tax within a period of 30 days from the date of receipt of a copy of this order. Petition disposed off.
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