2024 (5) TMI 966

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....sh Murugan For the Respondent : Mr. A. Baskaran Additional Government Pleader ORDER This Writ Petition has been filed challenging the impugned proceedings passed by the respondent in his proceedings in Form GST ASMT-13 GSTIN: 33APFPSO207KIZ2/2022-23 and Form GST DRC-07 Reference No: ZD3306230410306 dated 12.06.2023. 2. Mr. A. Baskaran, learned Additional Government Pleaders takes notic....

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....2017 for non-filing of April-2023 monthly returns by the petitioner. Since the said order was communicated by the respondent through GSTN portal, the petitioner has no knowledge about the same and hence he is unable to take further steps regarding the same. Only on 07.02.2024, the petitioner came to know that a system generated best of judgment order is passed by the respondent on 12.06.2023 for n....

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..... 2 lakhs, which the petitioner has paid belatedly in the month of August 2023 and best of judgment has been arrived at Rs. 5 lakhs. Though the petitioner has filed his returns in the month of August 2023, which has not been considered. 7. The learned counsel for the petitioner has also relied on the order passed by this Court in W.P(MD)Nos.34770, 34774 and 34777 of 2023 dated 14.12.2023, where....

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....10.2023. the period by way of amendment with effect from 01.10.2023. But some of the traders prior to this period are not eligible for this benefit. The petitioner has also made out a case that actual tax liable to be paid by the petitioner is only Rs. 2 lakhs which the petitioner has paid belatedly in the month of August 2023 and best of judgment has been arrived at Rs. 5 lakhs. 11. Therefore,....