M A N S Nadar And Co. Vs Appellate Deputy Commissioner (ST) (GST) (Madras High Court)
The Madras High Court considered a writ petition challenging an order dated 08.10.2025 passed under Section 62 of the GST Act, 2017.
The Court noted that the impugned order had been issued because the petitioner failed to file monthly GST returns on the GSTN portal within the prescribed time. During the hearing, the petitioner submitted that it was now prepared to file the pending monthly returns.
The respondents contended that there was no need to challenge the assessment order because, once the petitioner uploaded the pending returns, reassessment would automatically be carried out in accordance with Section 62(2) of the GST Act, 2017.
After considering the submissions and examining the records, the Court observed that the order had been passed under Section 62(1) of the Act due to the petitioner’s failure to file returns within the stipulated period. The Court further noted that the petitioner was now willing to furnish the returns. It also recorded that the petitioner was dealing with exempt goods, namely salt.
The Court held that, notwithstanding the nature of the goods dealt with by the petitioner, the petitioner was required to pay the applicable interest and late fee as contemplated under Section 62(2) of the GST Act. Upon filing of the returns and payment of the requisite interest and late fee, the matter would be considered by the appropriate authorities in accordance with law.
Accordingly, the Court disposed of the writ petition while keeping open the petitioner’s liberty to furnish the pending returns as provided under Section 62(2) of the GST Act. No costs were awarded, and the connected miscellaneous petitions were closed.
Petitioner Represented by: Mr.S.Muthu Kumar Raja
