https://www.taxtmi.com/caselaws?id=765799 The HC ruled that the Order-in-Original issued by the respondent is deemed withdrawn because the petitioner filed the return within the extended period allowed under Section 62(2) of the TNGST Act. The Court directed the respondent to process the return filed by the petitioner, emphasizing adherence to statutory timelines and provisions. The argument regarding the availability of an alternative remedy was deemed unnecessary, as the statutory provision directly resolved the issue. The Court's decision favored the petitioner, ensuring compliance with the amended provisions of the TNGST Act. en-us Thu, 09 Jan 2025 00:00:00 +0530 Mon, 10 Feb 2025 07:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765799 The HC ruled that the Order-in-Original issued by the respondent is deemed withdrawn because the petitioner filed the return within the extended period allowed under Section 62(2) of the TNGST Act. The Court directed the respondent to process the return filed by the petitioner, emphasizing adherence to statutory timelines and provisions. The argument regarding the availability of an alternative remedy was deemed unnecessary, as the statutory provision directly resolved the issue. The Court's decision favored the petitioner, ensuring compliance with the amended provisions of the TNGST Act. Case-Laws GST Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765799