2026 (8) TMI 301

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....C.D. SEKHAR Counsel for the Petitioner : Chiranjeevi Talasila Counsel for the Respondent(s) : Gp For Commercial Tax ORDER PER HON'BLE SRI JUSTICE T.C.D. SEKHAR: 1. The petitioner is a registered dealer under GST Act vide GSTIN No.37CFIPD5019K1ZD on the rolls of State Tax Authorities. The petitioner did not file GSTR-3B returns for the period January, 2024. The 1st respondent issued....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urther submit that, in view of the fact that the return has been already filed, the respondent authorities cannot insist to pay the tax demanded under the Impugned Assessment Order dt.20.04.2024. 3. Sri S. A.V. Sai Kumar learned Assistant Government Pleader for Commercial Tax, on instructions would submit that the petitioner has filed returns for the tax period under dispute along with late fee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... interest under sub section (1) of section 50 or for payment of late 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 late fee and interest on 24.07.2024 and the same is not disputed by the learned Assistant Government for Commercial Tax. 7. Furt....