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TMI Blog2024 (5) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... r. A. Baskaran Additional Government Pleader ORDER This Writ Petition has been filed challenging the impugned proceedings passed by the respondent in his proceedings in Form GST ASMT-13 GSTIN: 33APFPSO207KIZ2/2022-23 and Form GST DRC-07 Reference No: ZD3306230410306 dated 12.06.2023. 2. Mr. A. Baskaran, learned Additional Government Pleaders takes notice for the respondent. 3. By consent of bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner. Since the said order was communicated by the respondent through GSTN portal, the petitioner has no knowledge about the same and hence he is unable to take further steps regarding the same. Only on 07.02.2024, the petitioner came to know that a system generated best of judgment order is passed by the respondent on 12.06.2023 for non-filing of April 2023 monthly return. As per the prevailin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of August 2023 and best of judgment has been arrived at Rs. 5 lakhs. Though the petitioner has filed his returns in the month of August 2023, which has not been considered. 7. The learned counsel for the petitioner has also relied on the order passed by this Court in W.P(MD)Nos.34770, 34774 and 34777 of 2023 dated 14.12.2023, wherein this Court has permitted the tax payer to file an application t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some of the traders prior to this period are not eligible for this benefit. The petitioner has also made out a case that actual tax liable to be paid by the petitioner is only Rs. 2 lakhs which the petitioner has paid belatedly in the month of August 2023 and best of judgment has been arrived at Rs. 5 lakhs. 11. Therefore, this Court is inclined to permit the petitioner to file an application to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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