2026 (9) TMI 1584

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....etitioner : Mr. S. Muthukumar Raja For the Respondent : Mr. P. Rajagopalan Government Standing Counsel ORDER This writ petition is filed challenging the impugned order dated 29.04.2025. 2.The impugned order is an ex-parte order of assessment passed under section 74 r/w section 63 and 50(i) of the TNGST Act. It is seen that the petitioner is a dealer in second hand mobile phones. Since ....

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....tioner to have availed an opportunity when showcase notice was issued and placed such records before the Authority to claim that he is only a dealer in second hand goods as well as the claims now barred by him. 5.I have considered the rival submissions made on either side where is the material records of the case. 6.Considering the fact that the petitioner claims himself to be a small scale ....