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SHRIRAM ELECTRO CHEM CO. vs. THE DEPUTY COMMERCIAL TAX OFFICER
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

P.rajkumar

Res. Counsel

V.vasantha Kumar

Petitioner / Applicant	SHRIRAM ELECTRO CHEM CO.
Respondent	THE DEPUTY COMMERCIAL TAX OFFICER
Court	Madras High Court
State	Tamilnadu
Date	Sep 20, 2023
Order No.	W.P.No. 27556 of 2023 And W.M.P.Nos. 26999 & 27000 of 2023
Citation	2023(9) TAXREPLY 8068
Original Order
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ORDER
ORDER Mr.V.Vasantha Kumar, learned Additional Government Pleader (Puduchery) takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned order passed on 05.05.2023 in Form GST REG-19. The impugned order as preceded a notice in Form GST REG-17/31 dated 02.02.2023. 3. It appears that the petitioner had not filed returns for a period of six months. The petitioner has post facto filed the return in Form GSTR- 3B for the month of April and May 2022. However, the petitioner has to still file the returns for the rest of the months starting from April 2022 to July, 2023. The petitioner has deposited a sum of Rs. 5,00,000/- out of Rs. 11,45,481.50/- on 17.08.2023. 4. The learned Additional Government Pleader (Pondy) for the respondent would submit that the petitioner had an alternate remedy under Section 30 of Puducherry Goods and Services Tax Act, 2017. It is submitted that the petitioner also has an alternate remedy by way of an appeal ....