2026 (4) TMI 1884

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....For Petitioner : Mr.S.Muthu Kumar Raja For Respondents : Mr.R.Suresh Kumar Additional Government Pleader ORDER The writ petition is filed challenging the impugned order dated 08.10.2025. 2. Heard Mr.S.Muthu Kumar Raja, learned counsel appearing for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader, who takes notice on behalf of the respondents. 3. Upon hear....

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....hen the petitioner failed to file the returns within the stipulated time, an order was passed under Section 62(1) of the Act. Subsequently, now that the petitioner is willing to file the returns, even though it is true that the petitioner is dealing with exempt goods, namely salt, the petitioner is still required to pay the requisite interest and late fee as per Section 62(2) of the Act. Thereafte....