2023 (10) TMI 140

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..... ancy 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 wi .....

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..... d the learned Additional Government Pleader for the first respondent at length. 3. It is noticed that this writ petition was came up for admission as early as on 17.03.2023 and thereafter it has been adjourned at the request of the learned Additional Government Pleader for the first respondent for filing counter. 4. Today, when the case is taken up for hearing, the learned counsel for the pe .....

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..... . I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the first respondent. 8. 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. 9. In view of the above, t .....

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