9911796707
TMI Blog2024 (5) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... d returns periodically as mandated by applicable GST enactments, but that the impugned assessment orders were issued on best judgment basis - disregard of documents filed - HELD THAT:- The petitioner expressly asserted that returns were filed for each of the relevant assessment years. The assessment orders also record the statement of the petitioner that he filed GST returns on monthly basis witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring, and thereafter issue a fresh reasoned assessment order after taking into account all relevant materials - petition disposed off. - MR. SENTHILKUMAR RAMAMOORTHY, J. For Petitioner : Ms. S.P. Sri Harini and Mr. R. Prabakaran For Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER In these writ petitions, assessment orders in respect of distinct assessment periods are challenged. The petitioner ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST enactments, but that the impugned assessment orders were issued on best judgment basis. By adverting to Sections 62 and 63 of the Tamil Nadu Goods and Services Tax Act, 2017 (the TNGST Act), learned counsel submits that assessment on best judgment basis is permissible either if no returns are filed or if the tax authorities are dealing with an unregistered person. The second ground of challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, and the petitioner has placed the said reply on record. On perusal thereof, it is clear that the petitioner has enclosed about seven documents. 5. In this factual context, in the operative portion of the order, the assessing officer refers to Section 62 of the TNGST Act and thereafter records the following findings: The taxpayer's contention and verified and found that at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s impugned herein are quashed and these matters are remanded for re-consideration. The assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh reasoned assessment order after taking into account all relevant materials. This exercise shall be completed within a maximum period of three months from the date of rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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