2026 (9) TMI 1011

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....under the provisions of TNGST Act on the file of the respondent. Due to severe financial constraints and non receipt of payments from his customers, the petitioner is constraint to file GST-3B belatedly for the months May to March, 2018-19. Subsequently, the petitioner has paid tax liability and interest and late fee in accordance with Sections 50 & 47 of the Act. Further, it is the case of the petitioner that he was served with a notice dated 17.03.2021 in Form GST ASMT-10 for the following discrepancies:- a) The petitioner has not substantiated his claim of exemption to the tune of Rs. 20,58,467/- b) The petitioner's claim of ITC is time barred under Section 16 (4). 3. The petitioner submitted his reply on 26.04.2021 ....

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....s passed by the respondent. 5. When the Writ Petition is taken up for final hearing, the learned counsel for the petitioner submits that in view of the subsequent amendment by way of insertions of Section 16 (5) and 16 (6) to the CGGS/TNGST Act, the impugned proceedings would not survive, as the petitioner had filed their returns even before the cut-off date on 30.11.2021. The learned counsel for the petitioner further submits that inadvertently they have filed the Rectification Application on 07.04.2025 relying on the amendment under Section 161 of the TNGST Act and the same was rejected on 17.02.2026 stating that provisions of Section 161 of TNGST ACT, 2017 grants the power to rectify only the clerical or arithmetical errors apparent o....