9911796707
TMI Blog2024 (5) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... oner : 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 runs a provision store and is engaged in the trade of products such as rice, sugar confectionery, bread and tobacco products. Pursuant to a surprise inspection conducted by the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 (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 challenge is that the petitioner enclosed multiple documents with the reply of 01.06.2023. The returns of the petitioner, the reply of the petitioner and these documents were disregar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual 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 of Inspection, the taxpayer had admitted the above defect. Now, they cannot go back their own statement. The proprietor has agreed to pay taxes and penalty for buying a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, 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 receipt of a copy of this order. 8. W.P. Nos. 5055, 5059, 5062, 5065, 5068 and 5073 of 2024 are disposed of on the above terms. No costs. Consequently, W.M.P. Nos. 557 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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