Prayer: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari to call for the records on the file of the respondent in GSTIN 33BBPPS5411L1ZA /2017-18 dated 30.12.2023 for the assessment year 2017-18 and quash as illegal, arbitrary, barred by limitation under section 73(10) of the Tamilnadu General Sales Tax Act 2017 and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the Case and thus render justice.

ORDER

This writ petition challenges the impugned order dated 30.12.2023, which is an assessment order passed under Section 73 of the CGST Act 2017.

2. I have heard the learned counsel for the petitioner and the learned Government Advocate representing the revenue.

3. By the impugned orders, the assessment was made ex parte because the petitioner did not utilise the opportunities provided. The discrepancies and grounds on which the assessment order was issued, the dealer’s explanation on merits, an