Madras High Court
Tvl.Yaa.Mohaideen Cheicken & Mutton ... vs The Assistant Commissioner (S.T.) on 19 February, 2025
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
W.P.No.5393 of 2025
and W.M.P.Nos.5947 & 5948 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 19.02.2025
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY
W.P.No.5393 of 2025
and W.M.P.Nos.5947 & 5948 of 2025
Tvl.Yaa.Mohaideen Cheicken & Mutton Briyani Centre,
Rep. by.Mohamed Yagob Abubacker,
No.4/15B, NA, Church Road, Pallavaram,
Contonement Pallavaram,
Tamil Nadu – 600 043. ... Petitioner
Vs.
The Assistant Commissioner (S.T.),
Pallavaram Assessment Circle,
31 & 33, 2nd Street, Sripuram,
Chormpet, Chennai – 600 044. ... Respondent
Prayer:
Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorari, to call for the records of impugned
order dated 25.08.2022 issued by the respondent having Reference
No.ZB3308223107445 and quash the same as arbitrary and illegal.
For Petitioner : Mr.A.Abdul Rahman
For Respondent : Ms.Amirta Poonkodi Dinakaran
Government Advocate
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W.P.No.5393 of 2025
and W.M.P.Nos.5947 & 5948 of 2025
ORDER
This Writ Petition has been filed by the petitioner seeking to call
for the records of impugned order dated 25.08.2022 issued by the
respondent having Reference No.ZB3308223107445 and quash the same
as arbitrary and illegal.
2.Learned counsel for the petitioner would submit that the
petitioner failed to file 3B returns during the month of May 2022, which
was ought to have been filed on 20.06.2022. Therefore, the respondent
issued the assessment order dated 25.08.2022, directing the petitioner to
make the payment of Rs.6,55,122/- within a period of 30 days from the
date of the assessment order being passed. Further, in the impugned
assessment order, the respondent had mentioned that if the petitioner
furnished the return within a said period of 30 days, the impugned order
deemed to have been withdrawn.
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and W.M.P.Nos.5947 & 5948 of 2025
3.He would further submit that the petitioner filed his returns of
3B on 02.09.2022 i.e within the time framed fixed by the respondent.
However, till date the assessment order is kept alive in the GST portal
and the recovery process is initiated against the petitioner. As per the
provision of Section 62(2) of the Tamil Nadu Goods and Services Tax
Act, 2017 (hereinafter referred as 'the TNGST Act') the assessment order
deemed to have been withdrawn. Hence, the present writ petition has
been filed.
4.Ms.Amirta Poonkodi Dinakaran, learned Government Advocate
appearing for the respondent after taking due instructions submitted that
in the present case, the petitioner has filed 3B returns on 02.09.2022,
within 30 days from the service of the impugned assessment order.
Therefore, as mentioned under Section 62(2) of the TNGST Act, the
assessment order has to be deemed to have been withdrawn. But, due to
some technically glitch, it has been reflected in the portal and at any
costs it will be removed.
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and W.M.P.Nos.5947 & 5948 of 2025
5.Heard the learned counsel for the petitioner as well as the
learned Government Advocate appearing for the respondent and perused
the materials available on record.
6.Considering the submission made by the learned counsel for the
petitioner and the learned Government Advocate appearing for the
respondent, it is seen that, in the present case, the issue is pertaining to
the withdrawal of the assessment order passed in the month of August,
2022. Due to the non-filing of the 3B returns, the assessment order came
to be passed as per Section 62 of the TNGST Act. For better appreciation
Section 62 of the TNGST Act is extracted hereunder:-
“62. (1) Notwithstanding anything to the contrary
contained in section 73 or section 74, where a registered
person fails to furnish the return under section 39 or section
45, even after the service of a notice under section 46, the
proper officer may proceed to assess the tax liability of the
said person to the best of his judgment taking into account all
the relevant material which is available or which he has
gathered and issue an assessment order within a period of
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and W.M.P.Nos.5947 & 5948 of 2025
five years from the date specified under section 44 for
furnishing of the annual return for the financial year to which
the tax not paid relates.
(2) Where the registered person furnishes a valid
return within thirty days of the service of the assessment
order under sub-section (1), the said assessment order shall be
deemed to have been withdrawn but the liability for payment
of interest under sub-section (1) of section 50 or for payment
of late fee under section 47 shall continue.
A reading of the above provision would show that the assessing
authority empowers to pass the assessment order if the assessee fails to
furnish the return. At the same time, immediately upon the receipt of the
assessment order, if the assessee filed his returns within 30 days from
the date of the assessment order passed by the respondent, the
assessment order shall be deemed to have been Withdraw, in terms of the
provisions of Section 62(2) of the TNGST Act.
7.However, in the present case, though the petitioner filed his 3B
returns within 30 days from the date of the assessment order, the order is
still alive in the GST portal. Learned Government Advocate would fairly
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and W.M.P.Nos.5947 & 5948 of 2025
submit that due to technical glitch they could not remove the assessment
order from the portal and at any cost, it will be removed. Therefore, the
submission of the learned Government Advocate appearing for the
respondent is recorded. Since as per the provision of Section 62(2) of the
TNGST Act, immediately upon the filing of the return by the petitioner
within 30 days from the date of the assessment order, the same has to be
deemed to have been withdrawn, no further orders is required as prayed
for in the writ petition since the same is deemed to be withdrawn by
virtue of operation of law. Thus, the respondent is directed to remove the
assessment order from the portal as expeditiously as possible.
8.With the above observations, this Writ Petition is closed. There
shall be no order as to costs. Consequently, connected miscellaneous
petitions are closed.
19.02.2025
Speaking order
Index : Yes
Neutral Citation : Yes / No
rst
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and W.M.P.Nos.5947 & 5948 of 2025
To
The Assistant Commissioner (S.T.),
Pallavaram Assessment Circle,
31 & 33, 2nd Street, Sripuram,
Chormpet, Chennai – 600 044.
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and W.M.P.Nos.5947 & 5948 of 2025
KRISHNAN RAMASAMY.J.,
rst
and W.M.P.Nos.5947 & 5948 of 2025
19.02.2025
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