2026 (5) TMI 488

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....015/2026 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel For the Petitioner: J.N Venkata Suresh Kumar Counsel For the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner, which is registered under the Goods and Services Tax (for short, the 'GST Act') Act, 2017 had not filed its returns ....

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....iling of returns, the said order would be deemed to have been withdrawn, if the said registered person files returns, for the relevant period, within 30 days from the date of the order passed under Section 62 of the GST Act. A further period of 30 days is granted for filing the said returns, subject to payment of late fee and interest. In the present case, the petitioner had filed his returns on 1....