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2024 (5) TMI 253 - MADRAS HIGH COURTCancellation of registration of petitioner - assessment order was made on best judgment basis because the petitioner continued to carry on business during the relevant period - HELD THAT:- The impugned order was issued on 30.11.2022. By that time, the order of cancellation was issued and such order took effect from 31.07.2022. On perusal of the impugned assessment order, it is evident that liability was imposed entirely on the basis of the petitioner's turnover for the month of March 2022 as per the GSTR 3B return. Learned counsel for the petitioner points out that 12.5% of the disputed tax demand was remitted when the petitioner endeavoured to avail of an amnesty scheme for filing of appeals - Since liability was imposed on the petitioner entirely on the basis of the petitioner's turnover of March 2022 and the petitioner asserts that no business was carried on in August 2022, it is just and necessary that the petitioner be provided an opportunity to contest the tax demand. The matter is remanded for reconsideration - Petition disposed off by way of remand.
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