2025 (2) TMI 1000

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....Justice Krishnan Ramasamy For the Petitioner : Mr. M. Varun Pandian For the Respondent : Mr. C. Harsha Raj, Additional Government Pleader (Tax) ORDER This Writ Petition has been filed by the petitioner seeking to call for the records of the respondent in Form GST DRC-07 with Reference No.ZD330724295618W dated 24.07.2004 passed under Section 73 of the TNGST Act, 2017, and quash the same....

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.... that the petitioner has not challenged into the late fee imposed upon them. Their contention is only to the extent that no notice was issued before issuing the show cause notice. In the present case, already return has been filed, however, the petitioner has not file their turnover. The respondent without properly communicating about the assessment proceedings, has straight away issued show cause....

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....e full details of the turnover. Hence, prayed for the dismissal of the writ petition. 5. Heard the submissions made by the learned counsel appearing for the petitioner as well as the learned Additional Government Pleader (Tax) appearing for the respondents. 6. In the present case, as per Section 44 of the Act, there was delay in filing the annual return by the petitioner. In the event of del....

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....s turnover in the State." A reading of the above Section 47(2) of the Act, it is clear that any registered person, who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent of his turnover in the State. 7.....