9911796707
TMI Blog2025 (2) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... ucted from the petitioner's account - HELD THAT:- In the present case, the petitioner did not file the valid return within the period as prescribed under sub-Section (2) of Section 62, but had filed the return within the period specified under the proviso to sub- Section (2) of Section 62. Therefore, the Order-in-Original is deemed to be withdrawn and the return filed by the petitioner would h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessment made in original and consequently to reimburse the sum of Rs. 56,445/- deducted from the petitioner's account. 2. The petitioner would submit that the petitioner had missed to file its return for the month of August, 2023 and an Order-in-Original was made by the respondent on 12.10.2023. The petitioner had also filed its returns for the month of August 2023 on 18.12.2023. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner has filed his return on 18.12.2023 and therefore, he would submit that the Order-in-Original should be deemed to be withdrawn as per the provisions of Section 62(2) of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as "the TNGST Act") and his returns should be dealt with under the said provision. 4. On the contrary, learned Additional Government Pleader appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id return within 30 days and the same came to be amended by Act 8/2023, wherein the period to file a valid return was made to 60 days. By insertion of a proviso to sub-Section (2) to Section 62, a further period of 60 days on payment of additional late fee of Rs. 100/- of each day of delay beyond the period of 60 days of the service of the said assessment order under sub-Section (1) would also be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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