2026 (3) TMI 1129

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....stice Krishnan Ramasamy For the Petitioner : Mr.A. Satheesh Murugan For the Respondent : Mr.R.Suresh Kumar, AGP ORDER This writ petition has been filed challenging impugned order dated 29.10.2025 passed by the respondent. 2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent. 3. By consent of the parties, the main writ petition is t....

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....nnual returns. (ii) If show cause notice is issued before the filing of annual returns, the same can be issued based on the filing of monthly returns; (iii) If show cause notice is issued after the filing of annual returns or after the commencement of limitation, the said notice shall be issued based on the annual returns with regard to the relevant financial year. (iv) ....

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....requests this Court to pass appropriate orders. 8. Heard the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondents and also perused the entire materials available on record. 9. In the case on hand, it is very clear that the impugned order came to be passed for more than one financial year, i.e., 2019-20 to 2023-24. When such being the ....