Failure to Issue Notice and Order for Attachment under TNGST Act before expiry of limitation period: Madras HC allows to file Statutory Appeal [Read Order]

Madras HC condones the expired limitation period as the department failed to issue notice and orders to the assessee which amounts to a violation of principles of natural justice

By Yogitha S. Yogesh - On January 2, 2024 2:30 pm - 2 mins read

Failure - Issue Notice - Order for Attachment - TNGST Act - expiry of limitation period-Madras HC -Statutory Appeal-TAXSCAN

The Madras High Court in a recent case, allowed to file a statutory appeal even after the limitation period expired as the goods and service tax (GST) department failed to issue notice and order for attachment under Tamil Nadu Goods and Service Tax (TNGST) Act, 2017 before expiry of the limitation period. Tvl.T.T.Textiles, the petitioner…

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