TMI Blog2023 (9) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 (8) TMI 1035 - MADRAS HIGH COURT ] held that the Court is inclined to set aside the impugned assessment orders which are deemed to have been withdrawn, subject to the condition that the petitioner shall complies with the conditions of the aforesaid Notification, which contemplates payment of interest due under Sub- Section (1) of Section 50 of the said Act and the late fee payable under Section 47 of the said Act. The petitioner shall pay the aforesaid amount within a period of two weeks from the date of receipt of copy of this order. The impugned orders are passed under Section 62 of the TNGST Act, 2017 shall be deemed to have been withdrawn provided petitioner complies with the condition. The petitioner shall pay requisite la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies that the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023 under sub-section (1) of Section 62 of the said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified below, namely:- (i) the registered persons shall furnish the said return on or before the 30th day of June 2023; (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Writ Petitions are allowed. Consequently, connected Miscellaneous Petitions are also closed. No costs. 4. The impugned orders are passed under Section 62 of the TNGST Act, 2017 shall be deemed to have been withdrawn provided petitioner complies with the condition. The petitioner shall pay requisite late fee for filing the return, if any, and the interest on the late payment of GST. The respondents may intimate the amount to be paid by the petitioner and for the petitioner to comply with the same. This exercise shall be carried out by the respondents within a period of eight weeks from the date of receipt of a copy of this order. 5. These writ petitions stand disposed of with the above observations. No costs. Consequently, conne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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