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SREE GARUDA GLOBAL SERVICE vs. THE ASSISTANT COMMISSIONER, SIVAGANGAI.
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
K.srinivasan
Res. Counsel
R.suresh Kumar

Petitioner / Applicant

SREE GARUDA GLOBAL SERVICE
Respondent THE ASSISTANT COMMISSIONER, SIVAGANGAI.
Court Madras High Court
State

Tamilnadu

Date Aug 7, 2024
Order No.

W. P. (MD) Nos. 18870 to 18874 of 2024 And W. M. P. (MD)Nos. 15952, 15953, 15962, 15964, 15968, 15970, 15965, 15967, 15977 & 15978 of 2024

Citation

2024(8) TAXREPLY 10540
Original Order
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ORDER

COMMON ORDER By this common order, these five Writ Petitions are taken up for disposal. 2. The Writ Petitions in W.P.(MD)Nos.18870 to 18873 of 2024 are filed challenging the impugned orders made under Section 62 of the TNGST Act, 2017, on the premise that the petitioner has failed to furnish the Return for the period from April to July 2023 within the prescribed period. The impugned orders made under Section 62 also provided that if the petitioner files the Return within a period of 30 days from the date of receipt of that order, the impugned orders would be withdrawn. However, admittedly, the petitioner has not done so within the prescribed period, i.e., 30 days from the date of receipt of that order as it is evident from the following table: S.No W.P.(MD)Nos. Months Date of impugned order in ASMT-13 Date of speaking order GSTR-3B returns f....

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