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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
HONOURABLE MR. JUSTICE VIVEK KUMAR SINGH
Tvl. Hi Version, Rep. by its Partner Sundarapandiyammal – Appellant
Versus
Commissioner of Commercial Taxes – Respondent
| Table of Content |
|---|
| 1. petitioner's failure to file tax returns. (Para 1 , 3) |
| 2. arguments regarding section 62(2) of the gst act. (Para 4 , 5) |
| 3. court analysis of filing deadlines and legal rights under gst act. (Para 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15) |
| 4. court's directive for filing a delay application. (Para 16) |
| 5. conclusion and disposal of writ petitions. (Para 17) |
ORDER :
Vivek Kumar Singh, J.
These Writ Petitions have been filed seeking to quash the impugned proceedings of the second respondent in ASMT-13 in Reference No. 33AAMFH8606F1ZE/Tax Period February 2023, dated 19.04.2023 and in ASMT-13 in Reference No.33AAMFH8606F1ZE/Tax Period April 2023, dated 28.06.2023, respectively.
2. With the consent of both sides, these Writ Petitions are disposed of, at the admission stage itself.
3. The case of the petitioner is that she failed to file the monthly returns in GSTR - 3B for the months of February 2023 and April 2023 within the due date. Therefore, the second respondent had issued notices dated 25.03.2023 and 26.05.2023 under Section 46 of the TNGST Act,2017 directing the petitioner to file the returns for the month of February 2023 and April 2023, within a period of 15 days. T
The 60-day limit for filing returns under Section 62(2) of the GST Act is directory; valid excuses may allow for the acceptance of late returns and the assessment orders to be reconsidered.
The limitation period for filing returns under Section 62(2) of the GST Act is directory, allowing for condonation of delay if sufficient reasons are provided.
Proviso timelines under Section 62 TNGST Act are directory; belated returns invalidate provisional best assessments.
Time limits under proviso to Section 62 TNGST Act are directory; belated returns invalidate provisional best assessment orders.
The court upheld that late submission of tax returns can be considered within condonable limits, allowing assessments based on subsequently filed returns.
A best judgment assessment under the GST Act is deemed withdrawn when a registered person files valid returns and pays due taxes, irrespective of notification to the assessing officer.
Assessment orders under the Goods and Services Act are withdrawn when the registered person files necessary returns with payment of tax and fees, as stipulated in Section 62(2).
Court directed prompt consideration of a delay condonation application under the Income Tax Act, ensuring statutory compliance and right to be heard.
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