Tvl. Pk Associates vs. The Assistant Commissioner (St)
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Before: and
The writ petition is filed challenging the impugned order dated 09.12.2025. It can be seen that, eventhough the petitioner filed the returns in time, he did not file the reconciliation statement within time.
The crux of submissions made by the learned counsel for the petitioner is that, when the petitioner has made the returns within time, upon a reading of the relevant provision, it can be seen that a late fee cannot be imposed for the mere belated filing of GSTR 9C and the same is illegal.
I have also heard the learned Government Standing Counsel appearing on behalf of the respondent. 2/4 https://www.mhc.tn.gov.in/judis
I have already considered this issue and held in Tvl.Madhu Agencies Vs. The State Tax Officer [W.P(MD)No.7794 of 2026, dated 16.04.2026] that even if Form GSTR-9C is belatedly filed, the provision can be invoked. In view thereof, the matter is no longer res integra and has already been answered as against the petitioner and in favor of Revenue.
In view of the same, the Writ Petition stands dismissed. No costs. Consequently, connected miscellaneous petition is closed.
2026 sji NCC : Yes/No TO The Assistant Commissioner (ST), Tirunelveli Junction Circle, Commercial Taxes Offices, Tirunelveli District. 3/4 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji
ORDER IN WP(MD) No.17163 of 2026 Date : 22/06/2026 4/4 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.