2024 (2) TMI 654

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....For the Respondent in both WP's : Mr.C.Harsha Raj, AGP (T) COMMON ORDER In W.P.No.2624 of 2024, an assessment order dated 04.10.2023 is assailed, whereas in W.P.No.2629 of 2024, a notice dated 05.01.2024 by which the appellate authority declined to receive the statutory appeal is assailed. 2. Learned counsel for the petitioner submits that the impugned assessment order was issued without pr....

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....overnment Pleader, accepts notice on behalf of the respondent. By inviting my attention to the impugned assessment order, he points out that the tax proceedings pertain to the period 01.04.2017 to 30.06.2017, which is the pre-GST period. He also points out that the percentage of pre-deposit of the disputed tax indicates that the petitioner is aware that the proceedings are under the TNVAT Act. 4.....