2023 (8) TMI 1035

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....er : Mr.P.V.Sudakar For the Respondent : Mr.V.Prashanth Kiran Government Pleader COMMON ORDER By this common order, all the writ petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the impugned orders dated 24.10.2019 passed by the respondent for the assessment years 2017-18, 2018-19 and 2019-20. 3. It appears that the petitioner's place of....

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.... further submitted that after filing of the Writ Petitions on 26.02.2020, on 20.02.2020, the petitioner has also filed the returns which has been accepted by the respondent. The learned counsel has also drawn attention to the Government Order in G.O.Ms.No.38, Commercial Taxes and Registration (B1), dated 05.04.2023, which reads as follow: "No.II(2)/CTR/351(a-3)/2023. In exercise ....

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.... (ii) the return shall be accompanied by payment of interest due under sub-section (1) of section 50 of the said Act and the late fee payable under Section 47 of the said Act. Irrespective of whether or not an appeal had been filed against such assessment order under Section 107 of the said Act or whether or not the appeal, if any, filed against the said assessment order has been decided. ....

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.... meeting, wherein, it has been decided to extend the period upto 30.09.2023 for filing of the returns and payment of interest and late fee payable under Section 47 of the TNGST Act, 2017. 7. Considering the above, the Court is inclined to set aside the impugned assessment orders which are deemed to have been withdrawn, subject to the condition that the petitioner shall complies with the second ....