2024 (9) TMI 391

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....the Petitioner : Mr. A. Satheesh Murugan for Mr. K.S. Prakash For the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER The petitioner is before this Court against the following impugned orders: S.No Date Order/Notice 1. 22.05.2023 Best of Judgement Order under Section 62(1) of TNGST Act, 2017 2. 23.05.2023 Form GST ASMT 13 3. 23.05.2023 Form GS....

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....ub-Section 1 of Section 50 or the payment of late fee under Section 47 would continue. 4. The learned counsel for the petitioner would submit that with effect from 01.10.2023, the period was also extended, wherein, it has been extended to 60 days in terms of Finance Act No.8/2023 dated 31.03.2023 with effect from 01.10.2023 vide Notification No.28/2023-Central Tax dated 31.07.2023. 5. The le....