Guidelines for better administration by tax officers issued by Commercial Tax Department, Chennai
There are certain things in life that are only in theory and are rarely implemented in practice, like trigonometry and calculus theories in school. Similarly, the implementation of GST guidelines for assessing officers issued by the state government often follows the same pattern. The end of FY 19-20 Sec 73 assessment by the state department was one such example, where rationality, common sense, and practicality were all disregarded.
The copy of the order is as under:
