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TMI Blog2024 (7) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... Syed Abdul Wajed For the Respondents : Mr. T.N.C. Kaushik Addl. Govt. Pleader for R1 ORDER An order dated 30.12.2023 is challenged in this writ petition. 2. The petitioner carries on business in multiple States such as Telangana, Andhra Pradesh, Karnataka, Chhattisgarh and the State of Tamil Nadu. According to the petitioner, no business was carried on in the State of Tamil Nadu during the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the entire outward supply of the petitioner on pan-India basis as attributable to supplies made in the State of Tamil Nadu. He further submits that the entire confirmed tax demand was recovered pursuant to the impugned order. In order to substantiate the contention that the turnover reflected in the financial statement of the petitioner and in Form 26AS corresponds to turnover accruing from busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mil Nadu but also the States of Telangana, Andhra Pradesh, Karnataka and Chhattisgarh. The financial statements of the petitioner have also been placed on record. These statements appear prima facie to have been prepared on pan-India basis. The petitioner should have placed on record documents, such as the trial balance for Tamil Nadu, certificates from a Chartered Accountant and GST returns filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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