Return filing under GST requires reassessment once the return is uploaded; impugned order set aside and remanded.

An order under the Tamil Nadu GST Act based on non-filing of return could not be sustained once the return had been uploaded. The HC held that the proper course was to reconsider the matter on the basis of the filed return and proceed with reassessment in accordance with law. The impugned order was set aside and the matter was remanded for fresh consideration of the petitioner's return.

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Issues: Whether the order passed under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017 could be sustained after the petitioner uploaded the return and whether the matter required reconsideration on the basis of the return filed.

Analysis: The order was founded on non-filing of return within time. The return having been uploaded, the respondent was required to take up the matter for reassessment and to consider the return in accordance with law. In that view, the impugned order could not be sustained.

Conclusion: The impugned order was set aside and the matter was remanded to the respondent for fresh consideration of the returns filed by the petitioner in accordance with law.

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