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HOTEL SOUTHERN COMFORTS vs. STATE TAX OFFICER, SURVEY CELL-II, INTELLIGENCE-II, CHENNAI
(Madras High Court)

Hon'ble Judges:

R.SURESH KUMAR
Pet. Counsel
G.natarajan
Res. Counsel
C.harsha Raj

Petitioner / Applicant

HOTEL SOUTHERN COMFORTS
Respondent STATE TAX OFFICER, SURVEY CELL-II, INTELLIGENCE-II, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Apr 27, 2022
Order No.

W.P.Nos.10623, 10628, 10762, 10789, 10790, 10791, 10794, 10798 and 10800 of 2022 And W.M.P.Nos.10277, 10278, 10396, 10429, 10430, 10431, 10433, 10436 and 10437 of 2022

Citation

2022(4) TAXREPLY 6097
Original Order
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ORDER

In these writ petitions, the challenge was the impugned orders of assessment dated 10.01.2020 made under Section 62(1) of the GST Act. 2. Assailing these orders, Mr.G.Natarajan, learned counsel appearing for the petitioner would contend that, the period relates to December 2018 to August 2019, for which, the return could not be filed for variety of reasons attached with the dealer petitioner and ultimately these orders under Section 62(1) was passed. 3. If an order under Section62(1) was passed, under sub-section (2), there is an option to the dealer to file return within 30 days and once a return is filed within 30 days, the assessment order passed under subsection (1) would deem to have been withdrawn and thereafter, the return would be processed and accordingly, the Revenue would proceed. 4. In this case, the petitioner has missed the opportunity of filing the return within the 30 days time as provided under sub-section (2) of Section 62. Variety of reasons, including....

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