P. Senthil Kumar Vs State Tax Officer
Date: July 31, 2024
Subject Matter
Delay in filing return beyond the statutory period prescribed under Section 62(2) is condoned
Summary
In the case of P. Senthil Kumar Vs State Tax Officer (ST), the Madras High Court addressed the petitioner's delay in filing the GSTR 3B return for November 2023, noting that the return was filed beyond the statutory 30-day limit specified under S…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this writ petition, the petitioner has challenged the impugned order dated 30.01.2024 passed by the respondent under Section 62 of the GST Act, 2017. 2. The impugned order has preceded a notice in GSTR 3A dated 28.12.2023. The specific case of the petitioner is that the petitioner is a small time dealer and had failed to notice the same. It i…