2025 (9) TMI 797

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....ri. Rishal. K For the Respondent : Shri. Arun Ajay Sankar, G.P JUDGMENT The petitioner, a registered tax payer under the provisions of CGST/KGST Act, has approached this Court aggrieved by Ext.P2 to P10 and P2(a) to P10(a), which are Forms GST ASMT-13 and GST DRC-07 respectively. 2. The facts which led to the writ petition are as follows:-The petitioner failed to submit returns from September ....

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.... Date GST ASMT - 13 Date Return filed on Demand as per DRC 07 Demand Recovery Notice 1 2 3 4 5 6 09/2018 11.11.2019 02.08.2019 11.09.2019 Rs.1068,552 Rs.1068,552 10/2018 11.11.2019 06.08.2019 27.09.2019 Rs. 740,800 Rs. 740,800 11/2018 11.11.2019 06.08.2019 10.10.2019 Rs. 675,594 Rs. 675,594 12/2018 11.11.2019 06.08.2019 11.10.2019 Rs. 356,018 Rs. 356,018 01/2019 ....

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....ion is submitted in such circumstances. 4. I have heard Sri. Premjit Nagendran, the learned counsel for the petitioner and Sri. Arun Ajay Shankar, the learned Government Pleader for the respondents. 5. The specific contention of the learned counsel for the petitioner is that, going by the statutory stipulations contained in Sec.62, the petitioner had already submitted the returns within the peri....