2026 (6) TMI 568

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....: Mr.G.Shiva Kumar For the Respondent : Mr.R.Suresh Kumar Additional Government Pleader ORDER The writ petition is filed challenging the impugned order dated 24.12.2025. The impugned order is an assessment passed under Section 73 of the TNGST Act, 2017. 2. Heard Mr.G.Shiva Kumar, learned counsel appearing for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader, ....

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....ndent would submit that the petitioner has the remedy of filing an appeal and without availing of this alternate remedy, the petitioner has approached this Court. 6. I have considered the rival submissions made on either side and perused the material records of the case. 7. Prima facie, it appears that the major portion of the tax liability imposed by the impugned order is related to the cor....

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....de and the matter should be remitted back to the respondent for fresh consideration. 10. Accordingly, the writ petition is allowed on the following terms:- i. The impugned order dated 24.12.2025 is set aside inasmuch as it holds against the assessee, with the exception of the issue concerning the corporate guarantee. In respect of the other items, the findings shall be deemed valid. ....