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TMI Blog2024 (5) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... d not in compliance with Section 75(4) of TNGST Act - HELD THAT:- Considering the fact that the petitioner s request on 01.04.2021 for 15 days was limited to a week and also during the relevant period there was covid pandemic, which caused unprecedent difficulties. This Court is inclined to accede to the request of the petitioner for one final opportunity. The impugned orders of assessment are set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services. A summon dated 30.12.2020 was issued to the petitioner to produce the following documents: "1. Details called for in the Audit Slip-1 given at the time of Inspection (Balance documents) 2. Sale invoice copies as called for at the time of inspection. 3. Writ up of the company. 4. Ledger accounts (Inward supply and Outward Supply - hard copies)" 2.1. A Best Judgment Notice wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding the above request. 3. It is submitted by the learned counsel for the petitioner that the opportunity that has been granted was inadequate rather not reasonable, more so, if one takes into account that during the relevant period viz., 30.12.2020, when a summon was issued until 12.04.2021 when the impugned order was passed, they were faced with covid pandemic. The petitioner would request thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any objection is filed, along with relevant documents, the same shall be considered and the order shall be passed in accordance with law. If, however, the petitioner fails to submit their objection, the impugned orders of assessment shall stand restored.
6. The writ petitions stand disposed of on the above terms. No costs.
Consequently, connected miscellaneous petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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