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RAJU vs. THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
B. Rooban
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

RAJU
Respondent THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 11, 2025
Order No.

W. P. (MD)Nos. 6301, 6302 and 6303 of 2025 And W. M. P. (MD)Nos. 4645, 4667 and 4666 of 2025

Citation

2025(3) TAXREPLY 12819
Original Order
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ORDER

COMMON ORDER These writ petitions are filed as against the orders passed by the second respondent herein, dated 27.07.2022, 16.12.2022 and 12.07.2023. 2. The learned counsel for the petitioner submits that, as per Section 62(2) of the GST Act, if the returns are filed within 30 days from the date of the impugned orders, the orders passed shall be deemed to be withdrawn. The petitioner filed their returns for May 2022 on 02.08.2022, for October 2022 on 19.12.2022 and for May 2023 on 22.07.2023. Therefore, the impugned orders are deemed to be withdrawn and the corresponding demand must be nullified. However, the second respondent, without withdrawing the impugned orders, is insisting on payment, which is in gross violation of the principles of natural justice. The second respondent ought to have withdrawn the impugned proceedings in the light of the returns filed by the petitioner. 3. Mr.J.K.Jayaselan, learned Government Advocate submits that the second respondent issued n....

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