2025 (2) TMI 879

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..... amil Nadu Goods and Services Tax Act, 2017, or the guidelines provided in a circular issued by the Commissioner of State Tax - HELD THAT:- A perusal of the order impugned would also show that the Assessing Officer had not made any determination of the tax payable by the petitioner as envisaged under Section 74 of the Act, nor has followed the guidelines issued in Circular dated 29.08.2024 of the C .....

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..... roposal made under the show cause notice has been invoked, nor the circular issued by the Commissioner, State Tax, Commercial Taxes Department, Ezhilagam, Chennai, in Circular No.8/2024, dated 29.08.2024 has been followed by the Assessing Officer while issuing the order of demand. 3. A perusal of the order impugned herein would also show that the Assessing Officer had not made any determination o .....

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