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2024 (2) TMI 125 - HC - GSTValidity of impugned proceedings - Default in payment of GST in spite of the fact that amount was deposited in Electronic Cash Ledger (ECL) - delay in filing of GSTR-3B returns - HELD THAT - The issue involved in this writ petition has already been elaborately dealt with by this Court in M/S. EICHER MOTORS LIMITED, REPRESENTED BY ITS GROUP MANAGER, FINANCE, MR. R. HARI PRASAD VERSUS THE SUPERINTENDENT OF GST AND CENTRAL EXCISE, RANGE II, TIRUVOTTIYUR DIVISION, THE ASSISTANT COMMISSIONER OF CENTRAL TAX CENTRAL EXCISE, CHENNAI 2024 (1) TMI 1111 - MADRAS HIGH COURT , which will squarely apply to the present case also. The credit to the account of Government would always occur not later than the last date for filing the monthly returns in terms of the provisions of Section 39(7) of the Act - Once the amount is paid by generating GST PMT-06, the said amount will be initially credited to the account of the Government immediately upon deposit, at which point, the tax liability of a registered person will be discharged to the extent of the deposit made to the Government. Thereafter, for the purpose of accounting only, it will be deemed to be credited to the ECL as stated in the Explanation (a) to Section 49(11) of the Act. Petition allowed.
Issues involved: Challenge to impugned proceedings in GSTN 33AAGCS6736C1ZI/2017-2018 dated 07.06.2023 regarding delayed filing of GSTR-3B returns for assessment years 2017-2018.
Judgment Summary: Issue 1: Delayed filing of GSTR-3B returns The petitioner filed GSTR-3B returns belatedly under Section 39 of the TNGST Act, 2017 for assessment years 2017-2018, leading to impugned proceedings by the respondent. The petitioner challenged these proceedings through a writ petition. Court's Decision: The Court referred to a previous case (W.P.No.16866 of 2023) where it was ruled that the credit to the government's account should occur by the last date for filing monthly returns. Once the amount is paid and credited to the government's account, the tax liability of the registered person is discharged. Any default in payment after the due date attracts interest. Following this precedent, the Court quashed the impugned proceedings in GSTN 33AAGCS6736C1ZI/2017-2018 dated 07.06.2023. Result: The writ petitions were allowed with no costs, and the connected miscellaneous petitions were closed.
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