Delayed GST Return Filing: Tax Liability Discharged When Amounts Credited by Deadline, Proceedings Quashed

HC quashed impugned GST proceedings related to delayed GSTR-3B return filing for 2017-2018. Following prior precedent, the court held that once tax amounts are credited to government account by return filing deadline, tax liability is discharged. Impugned proceedings were set aside, and writ petitions were allowed without costs.

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Issues involved: Challenge to impugned proceedings in GSTN 33AAGCS6736C1ZI/2017-2018 dated 07.06.2023 regarding delayed filing of GSTR-3B returns for assessment years 2017-2018.

Judgment Summary:

Issue 1: Delayed filing of GSTR-3B returns
The petitioner filed GSTR-3B returns belatedly under Section 39 of the TNGST Act, 2017 for assessment years 2017-2018, leading to impugned proceedings by the respondent. The petitioner challenged these proceedings through a writ petition.

Court's Decision:
The Court referred to a previous case (W.P.No.16866 of 2023) where it was ruled that the credit to the government's account should occur by the last date for filing monthly returns. Once the amount is paid and credited to the government's account, the tax liability of the registered person is discharged. Any default in payment after the due date attracts interest. Following this precedent, the Court quashed the impugned proceedings in GSTN 33AAGCS6736C1ZI/2017-2018 dated 07.06.2023.

Result:
The writ petitions were allowed with no costs, and the connected miscellaneous petitions were closed.

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