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AVTEC LIMITED vs. THE DEPUTY COMMISSIONER OF GST & CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Adithya Reddy
Res. Counsel
T. Ramesh Kutty
B. Sivaraman

Petitioner / Applicant

AVTEC LIMITED
Respondent THE DEPUTY COMMISSIONER OF GST & CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Sep 25, 2024
Order No.

W. P. No. 15517 of 2022 And W. M. P. Nos. 14686, 14687 and 14688 of 2022

Citation

2024(9) TAXREPLY 11232
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ORDER

ORDER This Writ Petition is of the year 2022. 2. The petitioner has challenged the notice in Form GST ASMT-10 bearing Reference DIN:20220259XP000000A285 dated 17.02.2021 and consequential recovery notice in FORM GST DRC-13 in Demand No.42/2022 dated 11.03.2022 issued by the first respondent. 3. The petitioner is an assessee with the respondents, had filed belated returns for the initial period. 4. It is the specific case of the petitioner that although the petitioner had failed to file the returns in time as is contemplated under Section 39 of the Central Goods and Services Tax (CGST) Act, 2017, regular returns under Chapter VIII of the Central Goods and Services Tax (CGST) Act, 2017/Chapter IX of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, the petitioner had calculated the tax payable for each of the months and deposited the amounts in the petitioner's Electronic Cash Ledger/Electronic Cash Register. 5. Thus, according to the petitioner, the tax....

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