2026 (7) TMI 1178

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....handira And The Honourable Ms.Justice R.Poornima For the Appellant : Mr.S.Kannan For the Respondent : Mr.M.P.Senthil Counsel for the State of Tamil Nadu JUDGMENT A.D.JAGADISH CHANDIRA, J. This writ appeal is directed against the order of the learned Single Judge, dated 20.08.2026 passed in W.P.(MD).No.22746 of 2025, in which, the appellant has challenged the impugned order dated 17.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2021 - 2022 and finding that the petitioner has not come forward to file the return within a period of 3 years and that even if notice in GSTR 3 was issued to the petitioner to file a return in GSTR 3A as per Rule 68 of the respective Goods and Service Tax Rules, the petitioner would still be liable to pay the late fee under Section 47(2) of the Act, and that any registered person who fails to fur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eturn under section 39 is over, a system generated mail/message would be sent to all the defaulters, immediately after the due date to the effect that the said registered person has not furnished his return for the said tax period. Whereas, the Standard Operating Procedure (SOP) has not been followed before issuance of notice and thereby, the appellant is not liable to pay the late fees. 5. Per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso further submit that though previously there was a bar for filing GST returns on expiry of 3 years, a window has been opened permitting the assesses to file the returns even after the lapse of 3 years. 7. Mandate is cast upon the taxpayer to file the returns within the time schedule. The learned Single Judge rightly finding that the returns have not been filed within the statutory period and....