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HELMET HOUSE vs. THE DEPUTY STATE TAX OFFICER-1, MADURAI
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

A. Satheesh Murugan

K.s. Prakash

Res. Counsel

J.k. Jayaselan

Petitioner / Applicant	HELMET HOUSE
Respondent	THE DEPUTY STATE TAX OFFICER-1, MADURAI
Court	Madras High Court
State	Tamilnadu
Date	Aug 2, 2024
Order No.	W. P. (MD) No. 18740 of 2024 And W. M. P. (MD)Nos. 15862 & 15863 of 2024
Citation	2024(8) TAXREPLY 10729
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Section 62

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Notification No.28/2023 Central Tax

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ORDER
ORDER The petitioner is before this Court against the following impugned orders: S.No Date Order/Notice 1. 22.05.2023 Best of Judgement Order under Section 62(1) of TNGST Act, 2017 2. 23.05.2023 Form GST ASMT 13 3. 23.05.2023 Form GST DRC 07 2. The petitioner had filed the Returns in GSTR 01 on 25.03.2023 after the petitioner received a notice in GSTR 3A on the same date. In GSTR 01 the petitioner declined the difference in supply, however, the petitioner failed to file GSTR 3B in time. Therefore, based on the Returns filed by the petitioner in GSTR 01 on 25.03.2023, assessment order was passed under Section 62(1) of the TNGST Act, 2017 on 22.05.2023. 3. It is submitted ....