AMK Athencottasan Muthamizh Kazhagam Man Power Services Vs State Tax Officer
Date: June 3, 2026
Subject Matter
Subsequent Filing of GST Returns Mandates Reassessment, Section 62 Order Set-Aside
Summary
The High Court allowed the writ petition, setting aside an impugned order dated 25.05.2023 passed under Section 62 of the TNGST Act, 2017. The Court held that once the petitioner files returns, the respondent must take them into account for reassessm…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The Writ Petition is filed challenging the impugned order dated 25.05.2023. The order is passed under Section 62 of the TNGST Act, 2017, on the ground that the petitioner had not filed the return within the time stipulated under the Act. 2. The learned counsel for the petitioner, by relying upon the Judgment of this Court in W. P. (MD)No. 12363…