2024 (5) TMI 653

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....R RAMAMOORTHY, J. For Petitioner : Ms. S.P. Sri Harini and Mr. R. Prabakaran For Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER In these writ petitions, assessment orders in respect of distinct assessment periods are challenged. The petitioner runs a provision store and is engaged in the trade of products such as rice, sugar confectionery, bread and tobacco products. Pursuant to a surp....

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.... Nadu Goods and Services Tax Act, 2017 (the TNGST Act), learned counsel submits that assessment on best judgment basis is permissible either if no returns are filed or if the tax authorities are dealing with an unregistered person. The second ground of challenge is that the petitioner enclosed multiple documents with the reply of 01.06.2023. The returns of the petitioner, the reply of the petition....

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.... about seven documents. 5. In this factual context, in the operative portion of the order, the assessing officer refers to Section 62 of the TNGST Act and thereafter records the following findings: "The taxpayer's contention and verified and found that at the time of Inspection, the taxpayer had admitted the above defect. Now, they cannot go back their own statement. The proprietor....