2023 (9) TMI 899

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....br>GST<br>And W.M.P.Nos. 22814, 22822, 22827, 22830, 22833, 22837, 22841, 22859, 22863, 22864, 22870, 22873, 23112, 23113, 23114, 23178, 25237, 25238 and 25239 of 2020 Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.P.E.R.Mangala Suvigaran For the Respondent : Mr.V.Prashanth Kiran Government Advocate COMMON ORDER By this common order, all these writ petitions are being d....

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....2023. In exercise of the powers conferred by Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies that the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessmen....

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....rder has been decided. 2. This notification shall be deemed to have come into force on 31st day of March, 2023." 3. The above Notification seeks to give benefit to persons like the petitioner. This Court has passed an order on 20.07.2013 in W.P.Nos.5096, 5097 and 5099 of 2020 in the case of M/s.Sri Senthil Andavar Agencies, Rep by its Proprietor, No.58, V.O.C.Street, Panruti - 607 106 ....

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....Miscellaneous Petitions are also closed. No costs." 4. The impugned orders are passed under Section 62 of the TNGST Act, 2017 shall be deemed to have been withdrawn provided petitioner complies with the condition. The petitioner shall pay requisite late fee for filing the return, if any, and the interest on the late payment of GST. The respondents may intimate the amount to be paid by the petit....