2024 (2) TMI 125

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..... in Electronic Cash Ledger (ECL) - delay in filing of GSTR-3B returns - HELD THAT:- The issue involved in this writ petition has already been elaborately dealt with by this Court in M/S. EICHER MOTORS LIMITED, REPRESENTED BY ITS GROUP MANAGER, FINANCE, MR. R. HARI PRASAD VERSUS THE SUPERINTENDENT OF GST AND CENTRAL EXCISE, RANGE II, TIRUVOTTIYUR DIVISION, THE ASSISTANT COMMISSIONER OF CENTRAL TAX .....

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..... asamy For the Petitioner : Mr.K.Thyagarajan For the Respondents : Mr.V.Prashanth Kiran, Government Advocate ORDER This writ petition has been filed challenging the impugned proceedings of the respondent in GSTN 33AAGCS6736C1ZI/2017-2018 dated 07.06.2023. 2. In the present case, the petitioner had filed their GSTR-3B returns under Section 39 of the TNGST Act, 2017 belatedly fo .....

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..... always occur not later than the last date for filing the monthly returns in terms of the provisions of Section 39(7) of the Act. 2) Once the amount is paid by generating GST PMT-06, the said amount will be initially credited to the account of the Government immediately upon deposit, at which point, the tax liability of a registered person will be discharged to the extent of the deposit made t .....

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