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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.BHARATHA CHAKRAVARTHY, J
Tvl.TEXZONE INDIA Represented by its Authorised Signatory K.Kavi Bharathi – Appellant
Versus
The State Tax Officer(FAC) Karur-3 Assessment Circle – Respondent
| Table of Content |
|---|
| 1. challenges to best assessment order under section 62 tngst. (Para 2) |
| 2. debate on directory vs mandatory proviso timelines. (Para 3 , 4) |
| 3. precedents hold timelines directory; order quashed. (Para 5 , 6) |
ORDER
This writ petition is filed challenging the impugned order dated 17.04.2025 passed by the respondent underSection 62of the TNGST Act, 2017.
2.The learned counsel submits that the best assessment order was passed in respect of the particular month, because the petitioner failed to file the returns. Even though the proviso to section 62 of TNGST Act 2017 states that even if the assessee fails to file the returns within 60 days, he can file it within another 60 days. Even the original 60 days as well as the extended period are all held to be directory, inasmuch as the assessment itself is provisional in nature and ultimately in the annual assessment, all these things can be reconciled.
3.The learned counsel would rely upon the judgments of this Court in Tvl.T.Vijayakumar V. The Deputy State Tax Officer, Nagercoil ,(W.P(MD) No.26727 of 2025), The Comfort Shoe Components, rep., by its Proprietor V Assistant Commissioner, Ambur, Vellore(2024(1) TMI 281, M/s.Om Gana
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