TVL. MURUGESAN KESAVAN Vs. STATE TAX OFFICER MEDAVAKKAM ASSESSMENT CIRCLE INTEGRATED COMMERCIAL & REGISTRATION BUILDING, CHENNAI

JUDGEMENT

(1.) In these writ petitions, assessment orders in respect of distinct assessment periods are challenged. The petitioner runs a provision store and is engaged in the trade of products such as rice, sugar confectionery, bread and tobacco products. Pursuant to a surprise inspection conducted by the intelligence wing officials on 26/9/2022 at the place of business of the petitioner, a statement was recorded. According to the petitioner, he was coerced to sign the said statement. Thereafter, an intimation and show cause notice were received by the petitioner, and the show cause notice was replied to by the petitioner on 1/6/2023 and 31/8/2023. The impugned orders were issued in these facts and circumstances.

(2.) Learned counsel for the petitioner assails the orders impugned herein on about two grounds. The first ground of challenge is that the petitioner had filed returns periodically as mandated by applicable GST enactments, but that the impugned assessment orders were issued on best judgment basis. By adverting to Ss. 62 and 63 of the Tamil Nadu Goods and Services Tax Act, 2017 (the TNGST Act), learned counsel submits that assessment on best judgment basis is permissible either if no returns are filed or if the tax authorities are dealing with an unregistered person. The second ground of challenge is that the petitioner enclosed multiple documents with the reply of 1/6/2023. The returns of the petitioner, the reply of the petitioner and these documents were disregarded while recording findings. Learned counsel refers specifically to internal page 5 of the respective assessment orders in this regard.

(3.) Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He submits that the respondent admitted liability during the inspection on 26/9/2022.