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TAMILNADU STATE TRANSPORT CORPORATION (VILLUPURAM) LIMITED vs. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX OFFICE OF THE COMMISSIONER OF GST & OTHER
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
P. Rajkumar
Res. Counsel
S. Gurumoorthy

Petitioner / Applicant

TAMILNADU STATE TRANSPORT CORPORATION (VILLUPURAM) LIMITED

Respondent THE ADDITIONAL COMMISSIONER OF CENTRAL TAX OFFICE OF THE COMMISSIONER OF GST & OTHER
Court Madras High Court
State

Tamilnadu

Date Mar 14, 2025
Order No.

W. P. No. 9793 of 2024 and W. M. P. No. 10821 of 2024

Citation

2025(3) TAXREPLY 13555
Original Order
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ORDER

ORDER This Writ Petition has been filed challenging the impugned proceedings of the respondent in Order-In-Original No.98/2023-GST (ADC) dated 30.12.2023 passed in DIN-20231259XL000061186E and quash the impugned order in so far as the levy of interest and penalties as passed contrary to the provisions of the CGST Act 2017 and TNGST Act, 2017 and also contrary to the principles of natural justice. 2. The learned counsel for the petitioner would submit that even though GST was implemented on July 1st 2017, there were many technical issues during the initial months of implementation of GST, due to which the petitioner could not upload their GSTR 3B returns for the period from July 2017 to March 2018 initially as the portal was not supporting the Digital signature of the petitioner's Managing Director. This was brought to the knowledge of the Commercial Tax Officer Villupuram by the petitioner every month through their letters and through a ticket raised in the GST portal. B....

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