2025 (8) TMI 1763

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....tition No: 20705 of 2025 - -<br>GST<br>The Honourable Sri Justice R. Raghunandan Rao And The Honourable Sri Justice T.C.D. Sekhar For the Petitioner: Sri Singam Srinivasa Rao. For the Respondent Nos.&nbsp;1 & 2 : GP for Commercial Tax. ORDER PER HON&#39;BLE SRI JUSTICE R. RAGHUNANDAN RAO The petitioner is a registered person under the G.S.T. regime has not filed his returns for the ....

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....t Writ Petition. 4. Sri Singam Srinivasa Rao, learned counsel for the petitioner, relying upon Section 62 of the Goods and Services Tax Act, 2017 (herein referred to as 'the G.S.T. Act), contends that, the best judgment assessment order, passed in the absence of returns, is deemed to be withdrawn once the dealer files the necessary Forms and pays the tax payable under the said returns within 60....

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....n only, on 01.10.2023. She would submit that, in such circumstances, the provisions of Section 62 of the G.S.T. Act, would not be available to the petitioner. 6. Learned counsel for the petitioner relies upon the judgment of the Hon&#39;ble High Court of Madras (Madurai Bench), in W.P.(MD) No.&nbsp;18740 of 2024, dated 02.08.2024, wherein a similar issue was considered. The Hon'ble High Court o....