Tvl. Balaiah Venkatesh Vs State Tax Officer
Date: July 16, 2024
Subject Matter
Recovery proceedings under Section 78 of the CGST Act must be initiated by the Principal Commissioner and not State Tax Officer
Summary
In this writ petition, the petitioner sought the restoration of Rs.10,65,000 that was seized from their bank account following an order in original dated April 3, 2024. The petitioner filed a statutory appeal within the three-month period allowed by…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this writ petition, the petitioner seeks a direction to the respondent to restore the sum of Rs.10,65,000/-, which was recovered from the petitioner’s bank account pursuant to order in original dated 03.04.2024. Upon issuance of the above mentioned order in original, the petitioner presented a statutory appeal on 21.05.2024, which is wi…