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TMI Blog2023 (12) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner, being a Lady Proprietress and due to reverse of fortune, she was met with heavy loss, which resulted in closure of her business and due to wrong advice of the Auditor, she was not in a position to file returns in time and also not able to reply to the show cause notice owing to her ill-health, this Court in the interest of justice is of the view that one more opportunity can be granted to the petitioner for filing her reply and thereafter, the respondent shall pass fresh orders in accordance with law. The matter is remanded back to the respondent for fresh assessment - petition allowed by way of remand. - Honourable Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.K.Soundara Rajan For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , who is a Quasi Judicial Authority, without considering the fact that the petitioner is a dealer registered under Section 10 of TNGST Act and opted to pay tax in a composite term mode under GSTR-4 by virtue of which, the petitioner need not file returns in GSTR-3 B for claiming Input Tax Credit (ITC) and accordingly, filed the returns in GSTR 4 though not in time, however, based on certain defects pointed out by the Intelligence Wings Officials that there were sales suppression which was not reported in GSTR-3B, issued the show cause notice. 4.1 The learned counsel further submitted that the question of filing GSTR-3B would not arise, as the petitioner opted to pay tax composite term mode available under Section 10 of the Act, unless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that since the petitioner due to ill-health had closed down the business and was not in a position to file reply in time, respondent would consider the case of the petitioner afresh, provided, if proper reply is filed by the petitioner to the show cause notice. Hence, learned Additional Government Pleader prayed for appropriate directions. 6. Heard Mr.K.Soundara Rajan, learned counsel appearing for the petitioner and Mrs.E.Ranganayaki, learned Additional Government Pleader (T), who accepts notice on behalf of the respondent. 7. It is no doubt true that the petitioner is a taxypayer under section 10 of the Act and as per said section, the petitioner need not file GSTR 3B and filing of returns under GSTR 4 is suffice and according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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