9911796707
TMI Blog2023 (12) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... 4689, 4690, 4693, 4696, 4699, 4702, 4704, 4705 & 7388 of 2023 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ent initiated assessment proceedings against the petitioner for having violated the provisions of Section 6(2)(b) of the GST Act and subsequently, issued personal hearing notices for the Assessment Years 2019-20, 2020-21, 2021-22 and 2022-23 and passed the best judgment assessment orders by taking into account of the turnover reported prior to the cancellation of GST registration and initiated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, the registration was restored by the 2nd respondent, viz., Assistant Commissioner (ST), Pondy Bazaar Assessment Circle, Chennai - 28, by an order dated 28.04.2023. Thereafter, the petitioner has filed the GST returns for all the default Assessment Years mentioned above. 3. Therefore, the learned counsel would submit that, in the present case, the assessment orders have been passed on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urns for all the periods as mentioned above, the best judgment assessment orders passed by the 1st respondent has to be set aside and therefore, 1st respondent may be directed to make fresh assessment based on the returns filed by the petitioner. 5. Heard the learned counsel appearing for the petitioner as well as the learned Additional Advocate General appearing for the respondents and perused t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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