2026 (8) TMI 898

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....nivasa Rao Kudupudi Counsel for the Respondent : GP For Commercial Tax PER HON'BLE SRI JUSTICE T.C.D. SEKHAR: The petitioner is a registered person under Central & State Goods and Service Tax Act, 2017 vide GSTIN No.37CYTPM9797F1Z8 on the rolls of State Tax Authorities. The petitioner did not file GSTR-3B return for the period November, 2025. The 1st respondent issued notice under Section....

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....would further submit that, in view of the fact that the return has already been filed, the respondent authorities cannot insist to pay the tax demanded under the Impugned Assessment Order dt.13.01.2026. 3. Sri R. Kalyan Chakravarthy, learned Government Pleader for Commercial Tax, on instructions would submit that the petitioner has filed return for the tax period under dispute along with late f....

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....t of 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, additional late fee and interest on 16.06.2026 and the same is not disputed by the learned Government Pleader for Co....