2025 (4) TMI 162

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....r>GST<br>Honourable Mr. Justice Vivek Kumar Singh For the Petitioner in all the W.Ps. : Mr. B. Rooban For the Respondents in all the W.Ps. : Mr. J.K. Jayaselan Government Advocate COMMON ORDER These writ petitions are filed as against the orders passed by the second respondent herein, dated 27.07.2022, 16.12.2022 and 12.07.2023. 2. The learned counsel for the petitioner submits that....

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....itioner in Form GSTR-3A for non-filing of returns for the tax periods May 2022, October 2022, and May 2023 on 27.06.2022, 25.11.2022 and 25.06.2023, respectively. Subsequently, the second respondent passed the impugned orders on 27.07.2022, 16.12.2022, and 12.07.2023. After receiving these impugned orders, the petitioner filed returns in Form GSTR-3B for the respective tax periods, namely, May 202....

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.... before the second respondent under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017, within a period of two weeks from the date of receipt of a copy of this order. In the event, if any application is filed within a period of two weeks from the date of receipt of a copy of this order, the second respondent shall entertain the same and dispose of the same in accordance with law, after....