https://www.taxtmi.com/caselaws?id=788213 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. en-us Wed, 11 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788213 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. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788213