M/S.Hotel Staar World vs. The Deputy State Tax Officer 1
Facts
The petitioner, M/s. Hotel Staar World, filed a writ petition challenging Form GST ASMT-13 dated 19.06.2026, issued by the Deputy State Tax Officer. The petitioner contended that although they filed their GST return belatedly on 01.07.2026, after the impugned order was passed, the order lost its force under Section 62(2) of the GST enactment. Despite filing the return, the attachment effected pursuant to the impugned proceedings remained reflected on the web portal. The petitioner also had a prior order dated 02.03.2026 under Section 73 of the GST enactment for assessment year 2022-2023, which was challenged in a separate writ petition (WP(MD)No.28061 of 2026) and remitted to the respondent upon deposit of 25% of the disputed tax, with attachments to be kept in abeyance.
Held
The Court noted that the petitioner's apprehension regarding the continued attachment proceedings no longer survived in view of the order passed on the same day in a related writ petition (WP(MD)No.28061 of 2026). In that related matter, the Court had remitted the matter to the respondent subject to the petitioner depositing 25% of the disputed tax, and all attachment proceedings were directed to be kept in abeyance. Consequently, this Writ Petition was disposed of by directing the respondent to scrutinize the return filed by the petitioner on 01.07.2026 in accordance with Section 61 of the respective GST enactment and proceed further in accordance with law. The ratio decidendi is that where a return is filed after an assessment order is passed but before the finalization of proceedings, and a related matter has been remitted with conditions, the tax authority should scrutinize the belatedly filed return under Section 61.
Key Issues
1. Whether the impugned Form GST ASMT-13 dated 19.06.2026 loses its force by operation of law in terms of Section 62(2) of the GST enactment, given that the petitioner filed their return belatedly on 01.07.2026? Petitioner's arguments: The petitioner argued that the belated filing of the return on 01.07.2026, subsequent to the impugned order dated 19.06.2026, renders the order ineffective as per Section 62(2) of the GST enactment. They also pointed out that the attachment proceedings continued despite the return being filed. Revenue's arguments: The judgment does not record any specific arguments made by the respondent Revenue.
Sections Cited
Section 62(2), Section 73, Section 61
AI-generated summary — verify with the full judgment below
WP(MD) No. 28064 of 2026 __________ Page1 of 4 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 29-09-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP(MD) No. 28064 of 2026 and W.M.P.(MD)Nos.21330 and 21331 of 2026 CNR:{HCMD011378392026} M/s.Hotel Staar World Represented by its Partner, Mr.N.Kumar, No. 6-112B-1, Kovalam Road, Kanyakumari -629702 ..Petitioner(s)
Vs The Deputy State Tax Officer 1 Nagercoil (Rural) Assessment Circle, Commercial Taxes Building, No. 131, Meat Street, Nagercoil, Kanyakumari -629001 ..Respondent(s)
Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for records from the file of respondent in impugned FORM GST ASMT - 13 in Reference No: ZD330626191949O in GSTIN : 33AAMFH6355B1ZK dated 19.06.2026 and Form GST ASMT-13 in Ref. No.33AAMFH6355B1ZK dated 19.06.2026 and quash the same as illegal, arbitrary and violative of principles of natural justice and pass such further or other orders as this Hon’ble Court may deem fit and proper in the circumstances of this case and thus render justice.
For Petitioner(s): Mr.J.Pooventherarajan For Respondent(s): Ms.P.Sudarkodinachiar
The judgment continues below.
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