2024 (9) TMI 391 - HC - GST

Challenge to assessment order - late filing of GSTR 3B - HELD THAT - In the light of the amendment to Section 62(2) of the CGST Act 2017 which amendment has also been carried out in the TNGST Act 2017 the Court is inclined to conclude that the delay in filing the GSTR 3B Return on 02.07.2023 is liable to be condoned as a consequence of which the impugned assessment order passed under Section 62(1) dated 22.05.2023 is to be deemed to have been withdrawn. Petition allowed.

Summary

The petitioner challenged impugned orders under TNGST Act, 2017. Assessment order passed due to late filing of GSTR 3B. Petitioner later filed GSTR 3B within extended period. Court allowed petition, deemed assessment order withdrawn. Revenue can still recover tax, interest, and late fee.