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2025 (2) TMI 879

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Full Text of the Document

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....aman For the Respondents : Mr. R. Suresh Kumar ORDER The challenge in the writ petition is to the assessment order of the year 2019-20. 2. The Primordial contention of the learned counsel for the petitioner is that neither the provisions of Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act") which envisages a determination by the Assessing Offic....