Narasus Diary Vs Deputy State Tax Officer II (Madras High Court)
Summary: The Madras High Court considered a writ petition challenging an order passed under Section 62 of the applicable GST enactments. The petitioner submitted that its GST registration had been cancelled on 15.03.2023 and that it was therefore unable to approach the Court earlier because it was unaware of the impugned order. The assessment order had arisen from the petitioner’s failure to file the GSTR-3B return for June 2022. According to the petitioner, the return was subsequently filed with delay and the tax paid through that return was higher than the tax determined under the impugned Section 62 order. The respondent pointed out that the impugned order had been issued on 20.10.2022.
The High Court examined the petitioner’s GSTR-3B return for June 2022 and noted that the amount paid by the petitioner for that month exceeded the amounts determined under Section 62. In those circumstances, the Court concluded that reconsideration was necessary in the interest of justice. It accordingly set aside the impugned assessment order and remanded the matter to the assessing officer. The assessing officer was directed to provide a reasonable opportunity to the petitioner and issue a fresh order within three months from the date of receipt of a copy of the High Court’s order.
The writ petition was disposed of on these terms. The connected writ miscellaneous petitions were also closed, with no order as to costs. The order is dated 02-07-2026. The supplied source does not state the petitioner’s name, writ petition number or a completed neutral citation and, therefore, those particulars have not been added.
FULL TEXT OF THE HIGH COURT JUDGMENT/ORDER
An order under Section 62 of applicable GST enactments is challenged in this writ petition.
2. Learned counsel for the petitioner submits that the GST registration of the petitioner was cancelled on 15.03.2023 and, therefore, the petitioner was unable to approach this Court earlier on account of not being aware of the order. She points out that said order was issued on account of non filing of GSTR 3B return for the month of June 2022. She also submits that said return was filed with a delay and that the tax paid therein is higher than the tax determined under the impugned order.
3. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent. He points out that the order was issued on 20.10.2022.
4. The GSTR 3B return of the petitioner for June 2022 reflects that the amount paid by the petitioner for June 2022 exceeds the amounts determined under Section 62. In these circumstances, re-consideration is necessary in the interest of justice. To facilitate such re-consideration, the impugned order is set aside and the matter is remanded to the assessing officer. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of receipt of a copy of this order.
5. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs.
