2024 (6) TMI 902

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.... assessment orders and consequential orders:- Sl. No W.P. (MD) No Ref. No. of the Impugned assessment order dated 26.08.2022 Ref. No. of the impugned consequential order dated 20.10.2022 1 25744/22 TNGST Act Roc.101/2017/2005-06 Roc.No.101/2017/2005-06 2 25745/22 TNGST Act Roc.101/2017/2006-07 Roc.No.101/2017/2006-07 3 25746/22 TNGST Act Roc.101/2017/2007-08 Roc.No.101/2017/2007-08 4 25747/22 TNGST Act Roc.101/2017/2008-09 Roc.No.101/2017/2008-09 5 25748/22 TNGST Act Roc.101/2017/2009-10 Roc.No.101/2017/2009-10 3. This is the third round of litigation before this Court by the petitioner. Earlier, at the stage of issuance of pre-assessment notices pursuant to the insp....

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....at Rs. 20,774/- per cubic feet, based on a letter of the Divisional Manager of TAMIN dated 17.12.2016. The petitioner is entitled to have a copy of the aforesaid letter before the taxable value was determined by the respondent. It is open for the petitioner to get a suitable certificate from a Geologist regarding the value of the granite sold by the petitioner during the above said period. Neither the respondent has furnished the copy of the letter dated 17.12.2016 to the petitioner, nor the petitioner has made an attempt to bring any evidence to dislodge the presumption in the notice and to disprove the claim of the respondent. The truth lies in between which has not been determined by the petitioner and also not determined by the responde....