2023 (9) TMI 281

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.... : Mrs.E.Renganayagi Special Government Pleader ORDER Mrs.E.Renganayagi, learned Special Government Pleader takes notice on behalf of the respondent. 2. The petitioner is aggrieved by the impugned Assessment Order bearing Ref.No.ZD330623083293G dated 20.06.2023 passed by the respondent herein. 3. The challenge to the impugned order is prima facie on the ground that there has been gross violati....

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....after 18.05.2023. 7. The petitioner appears to have made out a prima facie case on merits. That apart, on merits also, it appears that the petitioner has a good case, as the petitioner has assessed the respective bill of entries, which were at the Special Economic Zone (SEZ), wherein, the goods were stored after their initial import. 8. The only difficulty has arisen on account of non-filing of ....