2026 (4) TMI 422

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..... Sandeep Bagmar. R. For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader ORDER This writ petition is filed challenging the impugned Order dated 29/12/2025 for the financial year 2021-2022. 2. A perusal of the impugned order, it can be seen that it is an order of assessment passed under Section 73 of the TNGST Act, 2017. 3.The learned counsel for the petitioner wo....

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....posed on hypothetical supplies. The hypothetical assumption is all factually incorrect and therefore the petitioner is not liable to pay tax in those heads to the tune of rupees Rs. 38,35,13,511/-. The discrepancies claimed under item Nos. 1,8,9,10,14 and 20 suffer for double taxation. The petitioner has already suffered tax in respect of those transactions and therefore the claim to the tune of R....

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....ed is the finding of the respondent authority. Similarly, with reference to hypothetical supplies also when the assessee asserts that no such transaction was already made, it is for the assessee to provide such proof. Even with reference to mismatch, it is for the assessee to prove before the authority by producing the documents. All the findings are made on the ground that the assessee failed to ....

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....titioner produces proof, the tax liability will not be there, but however, the same will be subject to the proof filed by the petitioner, I am of the view that an opportunity can be granted to the petitioner to file such documents or if it is already filed, to bring it to the notice of the authority item wise that it is already produced before the authority and the authority can reconsider the iss....