2026 (6) TMI 567

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....hu For the Respondent : Mr. R. Sureshkumar Additional Government Pleader ORDER This writ petition is filed challenging the impugned order dated 20.02.2025 passed by the respondent under Section 62 of the TNGST Act, 2017. 2. The learned counsel submits that the best assessment order was passed in respect of the particular month, because the petitioner failed to file the returns. Even th....

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....anam(W.P.No.35200 of 2025). 4. Per Contra, the learned Additional Government Pleader would submit that the proviso categorically contains an outer condonable limit and therefore, it cannot be held to be directory. The department has already filed an appeal against the above said judgment before the Division Bench along with prayer to condonation of delay and the same is pending at the condonati....