Madras High Court
Helmet House vs The Deputy State Tax Officer on 2 August, 2024
Author: C.Saravanan
Bench: C.Saravanan
W.P.(MD) No.18740 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 02.08.2024
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.(MD) No.18740 of 2024
and
W.M.P.(MD)Nos.15862 & 15863 of 2024
Helmet House,
Represented by its Proprietor Kumba Sundram Jeyaram. ... Petitioner
Vs.
The Deputy State Tax Officer-1,
Tamil Sangam Circle,
Madurai – 625 020. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for
issuance of Writ of Certiorari to call for the records form the file of the
respondent in impugned assessment order in GST ASMT-13 and GST DRC 07
dated 23.05.2023 and impugned best of judgment order dated 22.05.2023 passeed
for the Tax Period 2022-23 for the month of February and quash the same as void
ab inito, illegal, arbitrary and violative of principles of natural justice.
For petitioner : Mr.A.Satheesh Murugan
For respondent : Mr.J.K.Jayaselan
Government Advocate
*****
1/6
https://www.mhc.tn.gov.in/judis
W.P.(MD) No.18740 of 2024
ORDER
The petitioner is before this Court against the following impugned orders:
S.No Date Order/Notice
1. 22.05.2023 Best of Judgement Order
under Section 62(1) of
TNGST Act, 2017
2. 23.05.2023 Form GST ASMT 13
3. 23.05.2023 Form GST DRC 07
2. The petitioner had filed the Returns in GSTR 01 on 25.03.2023 after the
petitioner received a notice in GSTR 3A on the same date. In GSTR 01 the
petitioner declined the difference in supply, however, the petitioner failed to file
GSTR 3B in time. Therefore, based on the Returns filed by the petitioner in
GSTR 01 on 25.03.2023, assessment order was passed under Section 62(1) of the
TNGST Act, 2017 on 22.05.2023.
3. It is submitted that the petitioner has thereafter filed the Returns in
GSTR 3B on 02.07.2023. As per the scheme in Section 62 of the respective GST
enactments, such Return can be filed within a period of 30 days, in which case,
the assessment order passed under Section 62 shall be deemed to have been
https://www.mhc.tn.gov.in/judis
withdrawn, but, the liability for payment of interest under Sub-Section 1 of
Section 50 or the payment of late fee under Section 47 would continue.
4. The learned counsel for the petitioner would submit that with effect from
01.10.2023, the period was also extended, wherein, it has been extended to 60
days in terms of Finance Act No.8/2023 dated 31.03.2023 with effect from
01.10.2023 vide Notification No.28/2023-Central Tax dated 31.07.2023.
5. The learned Government Advocate for the respondent, on the other hand,
would submit that during the period in dispute, the above amendment was not in
force and therefore, retrospective benefit cannot be given to the petitioner.
6. That apart, it is submitted that the petitioner has slept over its rights by
non filing of an Appeal in time and therefore, this Writ Petition is liable to be
dismissed in view of the decision rendered by the Hon'ble Supreme Court in the
case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur
and others reported in (2008) 3 SCC 70.
https://www.mhc.tn.gov.in/judis
7. Having considered the learned counsel for the petitioner and learned
Government Advocate for the respondent and 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.
8. Needless to state, this exercise shall be carried on without prejudice to
the rights of the revenue to recover the tax due, if there is any shortage to the
interest payable by the petitioner and late fee payable under Section 47 of the
respective GST enactments.
This Writ Petition stands allowed with above directions. No costs.
Consequently, connected miscellaneous petitions are closed.
Index : Yes / No 02.08.2024
Internet : Yes / No
apd
https://www.mhc.tn.gov.in/judis
To
The Deputy State Tax Officer-1,
Tamil Sangam Circle,
Madurai – 625 020.
https://www.mhc.tn.gov.in/judis
C.SARAVANAN, J.
apd
02.08.2024
https://www.mhc.tn.gov.in/judis
