2025 (9) TMI 1871

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....elan Government Advocate ORDER Heard both sides. 2. The writ petitioner is an assessee coming under the jurisdiction of the respondent. The petitioner failed to file their returns for the month of August 2024. Section 62 of the Tamil Nadu Goods and Service Tax Act, 2017 reads as follows:- "62. Assessment of non-filers of returns. (1)Notwithstanding anything to the contrary contai....

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....ment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue." Invoking the said provision, Form GSTR 3A notice was issued on 24.09.2024. Thereafter, the impugned order was passed on 30.10.2024. While so, the petitioner herein filed their returns belatedly on 29.03.2025. Though the statute prescribes time limit of 60 days for filing the late re....