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PRIYA WOODS CRAFT vs. THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
R. Veeramanikandan
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

PRIYA WOODS CRAFT
Respondent THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 3, 2025
Order No.

W. P. (MD)No. 9225 of 2025 And W. M. P. (MD)No. 6881 of 2025

Citation

2025(4) TAXREPLY 12884
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ORDER

ORDER This Writ Petition has been filed seeking to quash the impugned proceedings of the second respondent in ASMT-13 in GSTIN. 33ANJPM3606L1ZX / 18-19 for the Tax Period October 2018 - March 2019 dated 26.12.2020. 2. With the consent of both sides, this Writ Petition is disposed of, at the admission stage itself. 3. The case of the petitioner is that he failed to file the monthly returns in GSTR - 3B for the months from October 2018 to March 2019 within the due date. Therefore, the second respondent had issued a notice dated 25.09.2020 under Section 46 of the TNGST Act,2017 directing the petitioner to file the returns for the months of October 2018 to March 2019, within a period of 15 days. Thereafter, the second respondent has passed the impugned order on 26.12.2020, assessing the petitioner under best of judgment and demanded the tax amount of Rs. 10,00,599/-. As per the amended provision of Section 62(2) of the Goods and Services Tax Act, 2017 [hereinafter referred t....

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