9911796707
TMI Blog2023 (8) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act - requirements under Sections 46 and 62 of the said Act have not been complied with - HELD THAT:- The Court is inclined to set aside the impugned assessment orders which are deemed to have been withdrawn, subject to the condition that the petitioner shall complies with the second request of the aforesaid Notification, which contemplates payment of interest due under Sub-Section (1) of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .09.2019 and 20.09.2019. Thereafter, the petitioner was issued with a notice under Section 74(1) of the TNGST Act, 2017, (hereinafter referred to as the said Act) on 20.09.2019. It appears to be the summary of show cause notice. 4. It is the specific case of the petitioner that the petitioner has not been issued with the mandatory notice under Section 74(1) of the said Act as required under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies that the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023 under subsection (1) of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of March, 2023. Hence, it is submitted that the impugned assessment orders are liable to be quashed and the same shall be deemed to have been withdrawn. 5. Per contra, the learned counsel for the respondent submitted that the notification was conditional and even if the petitioner has filed his returns on 28.02.2020, the petitioner was also required to pay the late payment fee and the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest due under Sub-Section (1) of Section 50 of the said Act and the late fee payable under Section 47 of the said Act. The petitioner shall pay the aforesaid amount within a period of two weeks from the date of receipt of copy of this order. 8. With the above directions, the impugned orders are set aside and the Writ Petitions are allowed. Consequently, connected Miscellaneous Petitions are al ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
