2024 (5) TMI 253

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Petitioner : Mr. Derrick Sam, Ms. Deepika Chopda For the Respondent : Mr. V. Prasanth Kiran Government Advocate (Taxes) ORDER An order dated 30.11.2022 under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017 (the TNGST Act) is challenged. 2. Proceedings were initiated against the petitioner for non-filing of the GSTR 3B return for the month of August, 2022. The impugned order dated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was in a position to file returns for the month of August 2022. He further submits that the assessment order was made on best judgment basis because the petitioner continued to carry on business during the relevant period. 4. The impugned order was issued on 30.11.2022. By that time, the order of cancellation was issued and such order took effect from 31.07.2022. On perusal of the impugned assess....