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of <h1>Petitioner must use statutory appeal for penalty on delayed GSTR-9 filing; writ petition dismissed under relevant statute</h1> <h3>Star Industries, Represented by its Partner, Ibrahim Kunju Versus The State Tax Officer, Office of the State Tax Officer, Tenkasi District.</h3> Star Industries, Represented by its Partner, Ibrahim Kunju Versus The State Tax Officer, Office of the State Tax Officer, Tenkasi District. - TMI The petitioner challenged the impugned order dated 17.02.2025, which confirmed a demand and imposed a penalty and late fee for delayed filing of the Annual Return in Form GSTR-9 for AY 2020-2021. The petitioner argued that the due date was extended to 28.02.2025 by an amendment to the TNGST Act, 2017 (Tamil Nadu Act No.25 of 2023), effective 01.10.2023, and that the return filed on 27.01.2025 was timely. The Court observed that no procedural irregularity or legal infirmity was apparent in the impugned order and found it not unreasonable. It noted that the petitioner has an alternate remedy under the statute. Consequently, the Writ Petition was dismissed, but the petitioner was granted liberty to file a statutory appeal against the order within fifteen days. The appellate authority was directed to entertain and dispose of the appeal on merits and in accordance with law, 'without reference to the period of limitation.' The petition was disposed of with no costs, and connected miscellaneous petitions were closed.
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