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2025 (4) TMI 162 - HC - GSTWithdrawal of orders on filing of returns within 30 days from the date of the impugned orders - HELD THAT - The petitioner is having a remedy to file an application for rectification before the second respondent under Section 161 of the Tamil Nadu Goods and Services Tax Act 2017 these writ petitions are disposed of with liberty to the petitioner to file an application for rectification before the second respondent under Section 161 of the Tamil Nadu Goods and Services Tax Act 2017 within a period of two weeks from the date of receipt of a copy of this order. In the event if any application is filed within a period of two weeks from the date of receipt of a copy of this order the second respondent shall entertain the same and dispose of the same in accordance with law after affording an opportunity of hearing to the petitioner within a period of one month thereafter. Petition disposed off.
The Madras High Court, presided by Honourable Mr. Justice Vivek Kumar Singh, addressed writ petitions challenging orders issued by the second respondent on 27.07.2022, 16.12.2022, and 12.07.2023. The petitioner argued that under Section 62(2) of the GST Act, filing returns within 30 days of the impugned orders should result in their withdrawal, thus nullifying the corresponding demand. Despite filing returns for the specified periods within this timeframe, the second respondent persisted in demanding payment, allegedly violating the principles of natural justice.The Government Advocate, Mr. J.K. Jayaselan, contended that the petitioner had a remedy under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017, to apply for rectification before the second respondent, which the petitioner bypassed by approaching the court directly.The Court disposed of the petitions, granting the petitioner liberty to file a rectification application under Section 161 within two weeks from receiving the order. The second respondent is directed to entertain and resolve the application within one month, providing a hearing opportunity to the petitioner. Failure to file within the specified time will revive the impugned orders. No costs were ordered, and connected Miscellaneous Petitions were closed.
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