Sree Shiva Enterprises vs. The Deputy State Tax Officer I
Original PDF →Facts
The petitioner, Sree Shiva Enterprises, failed to file its GST return for August 2023. The respondent, The Deputy State Tax Officer-I, issued an order of assessment on 12.10.2023. Subsequently, the petitioner filed its return for August 2023 on 18.12.2023. The petitioner also received a show cause notice dated 18.10.2024 regarding cancellation of registration for non-filing of returns. The petitioner sought to quash the assessment order and reimbursement of Rs. 56,445 deducted from its account, arguing that the order-in-original should be deemed withdrawn as the return was filed within the extended period allowed by law. The respondent contended that an appeal to the appellate authority was an efficacious alternative remedy.
Held
The Court held that the Order-in-Original passed under Section 62(1) of the TNGST Act is statutorily deemed to be withdrawn when a valid return is filed by the assessee within the period specified under the proviso to Section 62(2) of the TNGST Act. The Court noted that Section 62(2) was amended to allow filing of a valid return within 60 days, and a further period of 60 days was provided under the proviso for filing on payment of additional late fee. In the present case, the petitioner filed its return on 18.12.2023, which was within the extended period provided under the proviso. Therefore, the Order-in-Original dated 12.10.2023 was deemed withdrawn. The Court directed the respondent to take on record the valid return filed by the petitioner on 18.12.2023 and process it in accordance with law, levying the penalty as provided under the proviso to Section 62(2) of the TNGST Act.
Key Issues
1. Whether the Order-in-Original passed under Section 62(1) of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act) is deemed to be withdrawn when a valid return is filed within the period prescribed under the proviso to Section 62(2) of the TNGST Act? Petitioner's contention: The petitioner argued that as per Section 62(2) of the TNGST Act, 120 days are available for filing a return (60 days without penalty and a further 60 days with penalty). Since the petitioner filed its return on 18.12.2023, which falls within this extended period, the Order-in-Original dated 12.10.2023 should be deemed withdrawn. The petitioner relied on previous judgments of the High Court in W.P.No.34770 of 2023 and W.P.No.4122 of 2022. Respondent's contention: The respondent argued that the petitioner had an efficacious alternative remedy by filing an appeal before the appellate authority and therefore, the writ petition should be dismissed.
Sections Cited
Section 62, Section 62(1), Section 62(2)
AI-generated summary — verify with the full judgment below
Before: and Dr.Thangaraj Salai,
The challenge in the writ petition is to an order of assessment made in original and consequently to reimburse the sum of Rs.56,445/- deducted from the petitioner's account.
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. However, a show cause notice dated 18.10.2024 was issued by the Assistant Commissioner calling upon the petitioner as to why his registration _________ https://www.mhc.tn.gov.in/judis should not be cancelled for non-filing of returns for which he had also made his explanation. He would heavily rely upon the judgment of this Court passed by two learned Judges dated 14.12.2023 and 29.01.2024 made in W.P.No.34770 of 2023 etc., and W.P.No.4122 of 2022 respectively to contend that when the order of original assessment has been made and the returns are filed within the prescribed period, then the Order-in-Original would stand withdrawn.
In the present case, he would submit that 120 days is available for filing the return, that is 60 days without penalty and a further 60 days with penalty. In the present case, he would submit that the petitioner 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. _________ https://www.mhc.tn.gov.in/judis
On the contrary, learned Additional Government Pleader appearing on behalf of the respondent would submit that the petitioner could also file an appeal against the order of the respondent before the appellate authority and the same is an efficacious alternative remedy. The claim made by the petitioner need not be traversed to in the present writ petition and hence, would seek dismissal of the writ petition.
I have considered the rival submissions made by the learned counsel on either side.
It is the admitted case of the petitioner that the petitioner failed to file the returns for the month of August, 2023 within the prescribed time. The respondent invoking the provisions of Section 62 of the TNGST Act had made an assessment in original on 12.10.2023. Sub- Section (2) of Section 62 of the TNGST Act originally permitted the assessee to file a valid return within 30 days and the same came to be amended by Act 8/2023, wherein the period to file a valid return was _________ https://www.mhc.tn.gov.in/judis 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 entertained.
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 have to be assessed by the Assessing Officer viz., the respondent. In such view of the matter, the order made in original, impugned in this writ petition, is statutorily deemed to be withdrawn, in view of the return filed by the petitioner on 18.12.2023. 8. In fine, this writ petition is disposed of with a direction to the respondent to take on record the valid return filed by the petitioner on _________ https://www.mhc.tn.gov.in/judis
2023 and levy the penalty as provided under the proviso to sub- Section (2) of Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017 and process the same in the manner known to law. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.
2025 NCC : Yes/No Index : Yes/No Internet : Yes abr To The Deputy State Tax Officer-I, O/o.Tamilnadu Commercial Taxes Department, Tamil Sangam Road Assessment Circle, Dr.Thangaraj Salai, Madurai-625 020. _________ https://www.mhc.tn.gov.in/judis K.KUMARESH BABU, J. abr Dated: 09.01.2025 _________ 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.