Inclusion of tax component in turnover may trigger remand for fresh assessment; adjudicatory authority to re-examine evidence.

Whether the assessment under the TNGST Act is maintainable hinges on inclusion of the tax component and entries from a Puducherry branch in declared turnover; the court found the assessing authority did not expressly reject the petitioner's contention, recorded computational discrepancies, and dismissed claims without fresh examination, raising real risk of double taxation. Outcome: the impugned order of 22.12.2025 is set aside and remitted for reconsideration; petitioner to make a specified deposit within four weeks, after which the authority must hear and decide afresh in accordance with law.

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Issues: Whether the assessment order dated 22.12.2025 passed under Section 73 of the TNGST Act, 2017 is maintainable where the turnover appears to include the tax component and amounts from a Puducherry branch, and whether the matter requires reconsideration by the assessing Authority.

Analysis: The impugned assessment records consideration of the petitioner's contention regarding inclusion of GST in the turnover figure and the Pondicherry branch entries and does not expressly reject that contention; the assessing Authority computed totals indicating a discrepancy but proceeded to dismiss the petitioner's claims in toto. The assessment raises the possibility that inclusion of the tax component in declared turnover may result in double taxation and therefore warrants fresh examination. The petitioner had responded to the show cause notice and supplied GSTR-9C and related replies before the Authority. The question concerning inclusion of the tax component was not shown to be a mere afterthought solely to avoid the appellate pre-deposit requirement and can be addressed by the Authority on reconsideration.

Conclusion: The impugned order dated 22.12.2025 is set aside and the matter is remitted to the second respondent/Authority for fresh consideration; the petitioner shall deposit Rs.5,00,000 within four weeks from receipt of certified copy, upon which the Authority shall hear the petitioner afresh and decide the matter in accordance with law.

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