2025 (2) TMI 345
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....espondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER The challenge in the writ petition is to an order of assessment made in original and consequently to reimburse the sum of Rs. 56,445/- deducted from the petitioner's account. 2. The petitioner would submit that the petitioner had missed to file its return for the month of August, 2023 and an Order-in-Original was made by th....
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...., that is 60 days without penalty and a further 60 days with penalty. In the present case, he would submit that the petitioner has filed his return on 18.12.2023 and therefore, he would submit that the Order-in-Original should be deemed to be withdrawn as per the provisions of Section 62(2) of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as "the TNGST Act") and his retu....
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.... original on 12.10.2023. Sub- Section (2) of Section 62 of the TNGST Act originally permitted the assessee to file a valid return within 30 days and the same came to be amended by Act 8/2023, wherein the period to file a valid return was made to 60 days. By insertion of a proviso to sub-Section (2) to Section 62, a further period of 60 days on payment of additional late fee of Rs. 100/- of each da....