2025 (6) TMI 419

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....order in so far as the levy of interest and penalties as passed contrary to the provisions of the CGST Act 2017 and TNGST Act, 2017 and also contrary to the principles of natural justice. 2. The learned counsel for the petitioner would submit that even though GST was implemented on July 1st 2017, there were many technical issues during the initial months of implementation of GST, due to which the petitioner could not upload their GSTR 3B returns for the period from July 2017 to March 2018 initially as the portal was not supporting the Digital signature of the petitioner's Managing Director. This was brought to the knowledge of the Commercial Tax Officer Villupuram by the petitioner every month through their letters and through a tick....

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....ted that the delay in filing GSTR 3B returns fro the period from July 2017 to July 2019 were due to technical glitches and also due to the retirement of their Managing Director and the consequential expiry of digital signature to approve the filing of their statutory returns and even in this delicate situations, the exact/entire taxes relating to their outward supply were paid/remitted then and there by remitting in their electronic cash leger and requested the respondent to drop the proposal to levy interest under Section 50 of the CGST Act, 2017/TNGST Act, 2017. But the respondent rejected the objections filed by the petitioner and passed the impugned order dated 30.12.2023, confirming the demand made in the show cause notice. Challenging....