Benefit of Section 80 of TNGST not available in case tax dues are not paid

K.I. International (India) Ltd Vs Principal Secretary / Commissioner of Commercial Taxes (Madras High Court) Madras High Court held that the object of Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST) is only to benefit an assessee who has been complaint in effecting payment of the admitted tax. Benefit of section 80 not available in case of amount due as per the liability self-assessed in any return. Facts- The petitioner is a Company and an assessee to State Value Added Tax under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017. There was an inspection in...