2026 (7) TMI 355

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....e D.Bharatha Chakravarthy For the Petitioner : Mr.N.Sudalai Muthu For the Respondent : Mr.P.Rajagopalan Government Standing Counsel ORDER This writ petition is filed challenging the impugned order dated 21.01.2025 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 mont....

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....ate Officer-II cum The Deputy Commercial Tax Officer, Tindivanam(W.P.No.35200 of 2025). 4.Per Contra, the learned Government Standing Counsel 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 cond....