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G. SATISH ENTERPRISES vs. THE ASSISTANT COMMISSIONER (ST) , THE BRANCH MANAGER
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

B. Syed Abdul Wajed

Res. Counsel

T.n.c. Kaushik

Petitioner / Applicant	G. SATISH ENTERPRISES
Respondent	THE ASSISTANT COMMISSIONER (ST) , THE BRANCH MANAGER
Court	Madras High Court
State	Tamilnadu
Date	Jul 3, 2024
Order No.	W. P. No. 17549 of 2024 And WMP Nos. 19331, 19332 & 19335 of 2024
Citation	2024(7) TAXREPLY 10169
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ORDER
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 assessment period 2017-18. Consequently, the petitioner asserts that 'nil' returns were filed. Upon receipt of notice in Form ASMT-10 and show cause notice dated 08.08.2023, by reply dated 29.08.2023, the petitioner provided copies of documents called for in the notice in ASMT-10. The impugned order was issued in these facts and circumstances. 3. Learned counsel for the petitioner submits that the petitioner had filed the GSTR 3B and GSTR 1 returns for assessment period 2017-18 showing 'nil' returns because there was no business in Tamil Nadu. He further submits that all the documents called for in the notice in Form ASMT-10 were submitted by the petiti....