2025 (9) TMI 1079

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....or the Petitioner : Mr. N. Sudalai Muthu For the Respondent : Mr.J.K.Jayaselan Government Advocate ORDER This Writ Petition is taken up for hearing at the time of admission with the consent of the learned counsel for the petitioner and the learned Government Advocate for the respondent. 2. This is the second round of litigation before this Court. Earlier, the petitioner had suffered an....

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....he petitioner corrected the mistakes and paid the correct tax on the outward supply meant during 2018-19, which was also again reiterated and mistaken in GSTR 1 and also corrected in the annual return filed in GSTR 9 dated 22.04.2023. The respondent has however proceeded to issue notice in DRC 01 dated 05.01.2023, which culminated in the order dated 20.03.2023 pursuant to which the petitioner has ....

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....s per the Finance Act.2023 (8 of 2023), dt. 31-03-2023, implemented we.f 01-10-2023 vide Notification No. 28/2023 Central Tax dated 11th July, 2023, the taxpayers shall not be allowed file their GST return after the expiry of a period of three years from the due date of furnishing the said return under Section 37 (Outward Supply), Section 39 (payment of liability), Section 44 (Annual Return) and S....