2026 (1) TMI 1331

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....E SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner: M.V.J.K. Kumar. Counsel for the Respondent(S): GP for Commercial Tax. ORDER PER HON'BLE SRI JUSTICE T.C.D. SEKHAR 1. The petitioner is a registered person under GST Act vide GSTIN No. 37AIZPT1529N2Z5 on the rolls of 3rd respondent. The petitioner did not file GSTR-3B returns for the period January, 2023 to July, 2023. The 3rd r....

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.... 1 Jan, 2023 12.05.2023 62,205/- 62,205/- 2,761/- 2,761/- 1,29,932/- 13.07.23 1,29,932/- 3,450/- 2 Feb, 2023 31.08.2023 50,432/- 50,303/- 3,954/- 3,944/- 1,18,706/- 03.02.24 1,05,881/- 5,000/- 3 Mar, 2023 05.09.2023 84,478/- 80,790/- 5,374/- 4,183/- 1,90,351/- 05.02.24 1,24,955/- 5,000/- 4 April, ....

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....GST Act. Aggrieved by the endorsement dated 11.09.2024 and the Assessment orders passed under Section 62 of the Act, the present writ petition is filed. 4. The 3rd respondent filed counter affidavit inter alia contending that the 2nd respondent has rightly issued endorsement dated 11.09.2024 inasmuch as the petitioner has filed the appeal beyond the period of limitation. It is further contended....

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....that in view of the amendment to Section 62(2) of the Act, it would be appropriate to condone the delay in filing GSTR 3-B returns and consequently the Assessment orders would have to be deemed to be withdrawn. 6. Further, this Court following the judgment rendered by Hon'ble High Court of Madras, allowed Writ Petition in WP No. 20705 of 2025 filed by M/s. Brothers Engineering and Errectors Lim....