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TMI Blog2024 (9) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 62(2) of the CGST Act, 2017, which amendment has also been carried out in the TNGST Act, 2017, the Court is inclined to conclude that the delay in filing the GSTR 3B Return on 02.07.2023 is liable to be condoned as a consequence of which the impugned assessment order passed under Section 62(1) dated 22.05.2023 is to be deemed to have been withdrawn. Petition allowed. - Honourable Mr. Justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. It is submitted that the petitioner has thereafter filed the Returns in GSTR 3B on 02.07.2023. As per the scheme in Section 62 of the respective GST enactments, such Return can be filed within a period of 30 days, in which case, the assessment order passed under Section 62 shall be deemed to have been withdrawn, but, the liability for payment of interest under Sub-Section 1 of Section 50 or t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70. 7. Having considered the learned counsel for the petitioner and learned Government Advocate for the respondent and in the light of the amendment to Section 62(2) of the CGST Act, 2017, which amendment has also been carried out in the TNGST Act, 2017, the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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