2023 (12) TMI 893

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4685, 4684, 4686, 4687, 4688, 4689, 4690, 4693, 4696, 4699, 4702, 4704, 4705 & 7388 of 2023 - -<br>GST<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.D.Vijayakumar For the R1 & R2 in WP No.7312/023 and R1 in WP Nos. 4675, 4676, 4677 & 4684 of 2023 : Mr.S.Haja Nazirudeen, Addl.Advocate General - I Asst.by Mr.Venkateshwaran Special Govt. Pleader For the R2 in WP Nos. 4....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the interregnum period, the 1st respondent initiated assessment proceedings against the petitioner for having violated the provisions of Section 6(2)(b) of the GST Act and subsequently, issued personal hearing notices for the Assessment Years 2019-20, 2020-21, 2021-22 and 2022-23 and passed the best judgment assessment orders by taking into account of the turnover reported prior to the cancellat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the said application was allowed, subsequently, the registration was restored by the 2nd respondent, viz., Assistant Commissioner (ST), Pondy Bazaar Assessment Circle, Chennai - 28, by an order dated 28.04.2023. Thereafter, the petitioner has filed the GST returns for all the default Assessment Years mentioned above. 3. Therefore, the learned counsel would submit that, in the present case, the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the present case, the petitioner had filed returns for all the periods as mentioned above, the best judgment assessment orders passed by the 1st respondent has to be set aside and therefore, 1st respondent may be directed to make fresh assessment based on the returns filed by the petitioner. 5. Heard the learned counsel appearing for the petitioner as well as the learned Additional Advocate Ge....