2026 (8) TMI 306

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....ounsel for the Respondent : Gp For Commercial Tax PER HON'BLE SRI JUSTICE NINALA JAYASURYA: The petitioner is registered dealer under GST Act vide GSTIN No.37BBYPP2492P1ZD on the rolls of State Tax Authorities. The petitioner did not file GSTR-3B returns for the period February, 2023. The 1st respondent issued notice dated 25.03.2023 under Section 46 of the GST Act and despite the same, the ....

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....d, the respondent authorities cannot insist to pay the tax demanded under the Impugned Assessment Order dated 17.04.2023. 3. Mr. R. Kalyan Chakravarthy, learned Government Pleader for Commercial Tax, on instructions, would submit that the petitioner has filed returns for the tax period under dispute along with additional late fee and interest. He would further submit that appropriate orders be ....

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....te fee under section 47 shall continue. 6. In the case on hand, subsequent to the passing of assessment order under Section 62, the petitioner had filed return for the period under dispute along with additional late fee and interest on 21.06.2023 and the same is not disputed by the learned Government for Commercial Tax. 7. Further, similar issue has fallen for consideration before the Hon'bl....