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P. SENTHIL KUMAR vs. THE STATE TAX OFFICER (ST) , TUTICORIN DISTRICT.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

J. Jeyakumaran

Res. Counsel

R. Suresh Kumar

Petitioner / Applicant	P. SENTHIL KUMAR
Respondent	THE STATE TAX OFFICER (ST) , TUTICORIN DISTRICT.
Court	Madras High Court
State	Tamilnadu
Date	Aug 1, 2024
Order No.	W. P. (MD) No. 18411 of 2024 And W. M. P. (MD) Nos. 15664 and 15665 of 2024
Citation	2024(8) TAXREPLY 10743
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ORDER
ORDER In this writ petition, the petitioner has challenged the impugned order dated 30.01.2024 passed by the respondent under Section 62 of the GST Act, 2017. 2. The impugned order has preceded a notice in GSTR 3A dated 28.12.2023. The specific case of the petitioner is that the petitioner is a small time dealer and had failed to notice the same. It is submitted that the petitioner admits that the petitioner had failed to file the monthly return in GSTR 3B in time for the month of November, 2023. 3. It is submitted that unaware of the impugned order, the petitioner has filed the return in Form GSTR 3B on 30.05.2024. It is submitted that in view of Section 62 of the respective GST Act, in case returns are filed belatedly, the order is deemed to have been withdrawn. Hence, it is submitted that the impugned order is liable to be quashed. 4. On the other hand, the learned Additional Government Pleader for the respondent would submit that the petitioner was issued with a ....