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UTHAPURAM KANMOI PASANA VIVASAIGAL SANGAM 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

UTHAPURAM KANMOI PASANA VIVASAIGAL SANGAM

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

Tamilnadu

Date Mar 14, 2025
Order No.

W. P. (MD)No. 3202 of 2025 And W. M. P. (MD)No. 2238 of 2025

Citation

2025(3) TAXREPLY 12820
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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 Reference No. ZB3305222417155, dated 12.05.2022, for the tax period of February 2022. 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 month of February 2022 within the due date. Therefore, the second respondent had issued notice dated 26.03.2022 under Section 46 of the TNGST Act, 2017 directing the petitioner to file the returns for the month of February 2022, within a period of 15 days. Thereafter, the second respondent has passed the order on 12.05.2022, assessing the petitioner under best of judgment and demanded the tax amount of Rs. 3,05,934/-. As per the amended provision of Section 62(2) of the Goods and Services Tax Act, 2017 [hereinafter referred to as ''the GST Act''], the time t....

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