2025 (11) TMI 2025

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....2025 - -<br>GST<br>THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR For the Petitioner : ANIL KUMAR BEZAWADA For the Respondent(S) : GP FOR COMMERCIAL TAX This Court made the following common order: (per Hon'ble Sri Justice R. Raghunandan Rao) As all three Writ Petitions arise out of similar facts and have been filed by the same petitioner, th....

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....the GST Act, by way of recovery proceedings. 5. At that stage, the petitioner had filed these three Writ Petitions challenging the aforesaid impugned orders of assessment. The petitioner contends that the orders passed under Section 62 of the GST Act, would be deemed to have been withdrawn, upon the dealer filing returns within a period of 120 days along payment of the tax declared under the re....

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....), had following earlier judgments of the Hon'ble High Court of Madras in Helmet House vs. Deputy State Tax Officer-1, Madurai., (2024) 23 Centax 57 (Mad.) had held that the orders of assessment would have to be deemed to have been withdrawn once returns had been filed, within the prescribed time or beyond prescribed time along with payment of late fee. 8. In the present case, the said judgment....