2026 (2) TMI 323

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... P. Nos. 46554 & 46555 of 2025 And W. P. No. 41555 of 2025 and W. M. P. Nos. 46564 & 46565 of 2025 And W. P. No. 41569 of 2025 and W. M. P. Nos. 46587 & 46589 of 2025 And W. P. No. 41578 of 2025 and W. M. P. Nos. 46598 & 46599 of 2025 And W. P. No. 41582 of 2025 and W. M. P. Nos. 46603 & 46604 of 2025 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.A.P.Karventhan F....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ial Government Pleader takes notice on behalf of the Respondent and submits that the decision cited by the learned counsel for the Petitioner in the case of Comfort Shoe Components, Represented by its Proprietor Rafeeque Ahmed Vs. Assistant Commissioner, Ambur, Vellore in W.P.Nos.34770, 34774 and 34777 of 2023 dated 14.12.2023 as confirmed by the Division Bench of this Court vide Order dated 30.07....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing of GSTR-3B either within the time or within the extended period as per the proviso under Section 62(2) of the Act now stands implicitly complied. Therefore, there are no other revenue implication as petitioner has brought the details of both indoor supply and output supply in the Annual Return filed in GSTR-9 dated 03.01.2024 for the entire year. 7. Further the petitioner has filed th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der Section 73 or Section 74 or Section 74A of the respective GST enactments has to be issued pending further orders. 6. List after three weeks for filing of counter affidavit and for further orders." 4. On that date, the petitioner, while in possession of the impugned order dated 03.02.2024 in Form GST REG-13, suppressed the same and thereby secured the interim order dated 31.01.2025 ....