2025 (2) TMI 345

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....: Mr. D. Balamurugapandi For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER The challenge in the writ petition is to an order of assessment made in original and consequently to reimburse the sum of Rs. 56,445/- deducted from the petitioner's account. 2. The petitioner would submit that the petitioner had missed to file its return for the month of August, 2....

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....t 120 days is available for filing the return, that is 60 days without penalty and a further 60 days with penalty. In the present case, he would submit that the petitioner has filed his return on 18.12.2023 and therefore, he would submit that the Order-in-Original should be deemed to be withdrawn as per the provisions of Section 62(2) of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter....

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....ction 62 of the TNGST Act had made an assessment in original on 12.10.2023. Sub- Section (2) of Section 62 of the TNGST Act originally permitted the assessee to file a valid return within 30 days and the same came to be amended by Act 8/2023, wherein the period to file a valid return was made to 60 days. By insertion of a proviso to sub-Section (2) to Section 62, a further period of 60 days on pay....