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2023 (12) TMI 893 - MADRAS HIGH COURTValidity of best judgment assessment orders - attachment of the petitioner's Bank Accounts without any prior intimation to the petitioner or raising any demand - petitioner had filed returns for all the periods - HELD THAT:- This Court is of the considered view that since the petitioner has filed the returns for the Assessment Years 2019-2020 to 2022-23 subsequent to restoration of GST Registration, the best judgment assessment orders passed by the 1st respondent dated 22.11.2022 & 25.11.2022, which are under challenge in WP Nos.4675, 4676, 4677 and 4684 of 2023 are liable to be set aside and the 1st respondent has to pass fresh assessment orders. The impugned orders are set aside and respondents are directed to pass fresh assessment orders, based on the returns filed by the petitioner for the Assessment Years 2019-2020 to 2022-23. Since the impugned best judgment assessment order is set aside, the consequential bank attachment order is stand lifted to the entire extent - Petition allowed.
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