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2024 (2) TMI 289 - MADRAS HIGH COURTRevocation of Attachment of bank accounts of the petitioner - jurisdiction to extend time for making payment - HELD THAT:- On examining Section 79(1)(c)(iv) of the TNGST Act, it appears that the proper officer has the discretion to extend time for making payment if he has issued a notice for recovery of amounts in terms of clause (c)(i) of Section 79(1) of the TNGST Act. This writ petition is disposed of by directing the third respondent to consider and dispose of the petitioner's representation dated 28.11.2023 by taking into account the applicable provisions of the TNGST Act.
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