Star Industries vs. The State Tax Officer
Original PDF →Facts
The petitioner, Star Industries, filed a writ petition before the Madurai Bench of the Madras High Court challenging an order dated 17.02.2025 passed by the State Tax Officer. This order confirmed a demand proposed in a notice dated 12.12.2024. The penalty and late fee were imposed for the delayed filing of the annual return in Form GSTR-9 for the financial year 2020-2021. The petitioner contended that the due date for filing the return was extended to 28.02.2025 by an amendment to the TNGST Act, 2017 (Tamil Nadu Act No.25 of 2023), effective from 01.10.2023, and that the petitioner filed the return on 27.01.2025, well within the extended period.
Held
The Court held that it was not inclined to entertain the writ petition. The reasoning provided was that the petitioner has an alternate statutory remedy available. Furthermore, the Court found no procedural irregularity or legal infirmity in the passing of the impugned order, nor could the order be considered unreasonable. The Court did not decide on the merits of the petitioner's contention regarding the extended due date and the validity of the penalty and late fee. Instead, liberty was granted to the petitioner to file a statutory appeal against the order dated 17.02.2025 within fifteen days from the receipt of the order. The appellate authority was directed to entertain the appeal and dispose of it on merits and in accordance with law, without reference to the period of limitation.
Key Issues
1. Whether the imposition of penalty and late fee for the delayed filing of the annual return in Form GSTR-9 for FY 2020-2021 is unjust and warrants interference, considering the alleged extension of the due date to 28.02.2025 by Tamil Nadu Act No.25 of 2023, and the petitioner's filing on 27.01.2025. Petitioner's Contention: The petitioner argued that the due date for filing the annual return for FY 2020-2021 was originally 28.02.2022 but was extended to 28.02.2025 by Tamil Nadu Act No.25 of 2023, which came into effect on 01.10.2023. As the return was filed on 27.01.2025, the imposition of penalty and late fee was unjust. Respondent's Contention: The judgment does not record any specific arguments made by the respondent (State Tax Officer).
Sections Cited
Form GSTR-9, TNGST Act, 2017, Tamil Nadu Act No.25 of 2023
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Before: and
The petitioner is aggrieved by the impugned order dated 17.02.2025, whereby the demand proposed in the notice in Form DRC-01 dated 12.12.2024 has been confirmed.
The petitioner had also filed a reply prior to the issuance of the impugned order.
By the impugned order, a penalty has been levied for the delayed filing of the return in Form GSTR-9 (Annual Return). Additionally, an amount has been imposed towards late fee for the belated filing of the said return.
The learned counsel for the petitioner submits that the due date for filing the Annual Return in Form GSTR-9 for the Assessment Year 2020–2021 originally expired on 28.02.2022. However, the time limit was subsequently ____________ https://www.mhc.tn.gov.in/judis extended through an amendment to the TNGST Act, 2017, vide Tamil Nadu Act No.25 of 2023, which came into effect on 01.10.2023 by Notification No. 28/2023 - Central Tax, dated 31.07.2023. 5. It is submitted that, pursuant to the said amendment, the respondent had extended the time limit for filing the return up to 28.02.2025, and the petitioner filed the return on 27.01.2025. Therefore, it is contended that the imposition of penalty and late fee is unjust and warrants interference.
However, this Court finds that the petitioner has an alternate remedy under the statute. Further, no procedural irregularity or legal infirmity is discernible while passing of the impugned order. The impugned order also cannot be said to be unreasonable.
In view of the above, I am not inclined to entertain this Writ Petition. However, liberty is granted to the petitioner to file a statutory appeal against the order dated 17.02.2025 within a period of fifteen (15) days from the date of receipt of a copy of this order. In the event, such an appeal is filed within the said ____________ https://www.mhc.tn.gov.in/judis period, the appellate authority shall entertain the same and dispose it of on merits and in accordance with law, without reference to the period of limitation.
This Writ Petition stands disposed of accordingly. No costs. Consequently, connected Miscellaneous Petitions are closed. NCC : Yes / No
2025 Index : Yes / No
smn2 To:- The State Tax Officer, Office of the State Tax Officer, 126/A, New No.43/1, Kollam Main Road, Sengottai - 627 809, Tenkasi District. ____________ https://www.mhc.tn.gov.in/judis C.SARAVANAN
, J.
smn2 W .P.(MD)No.20087 of 2025
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.