The court upheld that late submission of tax returns can be considered within condonable limits, allowing assessments based on subsequently filed returns.

O R D E R

The writ petition is filed, challenging the order dated 16.05.2024.

The said order is a Best Judgement Assessment passed under Section 62 of the TNGST Act, 2017, since the petitioner failed and neglected to upload the monthly return within the time.

2. It is contended by the learned Counsel for the petitioner that subsequently, the petitioner had uploaded the monthly return in form GSTR 3B, which is within the condonable limit of the respondent. 3. When the matter came up for hearing, the learned Additional Government pleader was not in a position to deny that the petitioner had, in fact, filed the return, though beyond 60 days but within further 60 days of condonable limit.

4. In view thereof, this Writ Petition is allowed on the following terms:

(a)The impugned order, dated 16.05.2024 shall stand set aside;

(b) It will be open for the Authorities to appropriately take into account the returns filed by the petitioner while completing the assessment for the particular year and pass final orders in accordance with law; and (c) No costs. Consequently, connected miscellaneous petition is closed.