M/S.Amk Athencottasan Muthamizh Kazhagam Man Power Services vs. The State Tax Officer

Facts

The petitioner, M/s.AMK Athencottasan Muthamizh Kazhagam Man Power Services, filed a writ petition challenging an order dated 25.05.2023 passed by the respondent, the State Tax Officer, Nagercoil-1 Assessment Circle. The impugned order was passed under Section 62 of the TNGST Act, 2017, due to the petitioner's failure to file returns within the stipulated time. The petitioner contended that once a return is filed, the respondent must consider it and pass orders accordingly. The respondent argued that the returns were not filed on time. The court considered the submissions and the case records.

Held

The Court held that once the petitioner uploads the return, it is for the respondent to take up the issue for reassessment. Consequently, the impugned order cannot stand. The Court relied on the principle that subsequent filing of a return necessitates consideration by the revenue authority. Therefore, the impugned order dated 25.05.2023 was set aside. The matter was remanded back to the respondent, who was directed to take into account the returns filed by the petitioner thereafter and deal with them in accordance with the law before passing final orders. No costs were imposed.

Key Issues

1. Whether the impugned order dated 25.05.2023, passed under Section 62 of the TNGST Act, 2017, is sustainable when the petitioner has subsequently filed their return? The petitioner argued that it is settled law, as per the judgment in W.P. (MD)No. 12363 of 2026 (MANS Nadar and Co. vs. The Appellate Deputy Commissioner (ST) (GST) and another), that once a return is filed, the respondent must take it into account and pass orders based on it. The respondent contended that the returns were not filed in time, implying that the order passed for non-filing was justified.