2026 (6) TMI 167

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....P(C) NO. 17290 OF 2026 - -<br>GST<br>HONOURABLE MR. ZIYAD RAHMAN A.A., J. For the PETITIONERS: SRI. R. JAIKRISHNA KUM. NARAYANI HARIKRISHNAN SRI.C.S. ARUN SHANKAR SHRI. ANISH P. SHRI. K. SURESH CHANDRAN For the RESPONDENTS: SHRI. V. GIRISHKUMAR, SC JUDGMENT The petitioner is a registered tax payer under the provisions of the CGST and SGST Act. This writ petition is submitted by the pet....

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....r impugned in this case itself, it is clearly mentioned that the returns for the months of December 2021, January 2022 and February 2022 were submitted by the petitioner on 26.02.2021, 26.02.2021 and 01.03.2021 respectively. Thus, it is evident that the returns were submitted within the cut off date contemplated under Section 16(5) of the Act and hence the petitioner is entitled to the benefit. Th....