Helmet House Vs Deputy State Tax Officer (Madras High Court)
In Helmet House Vs Deputy State Tax Officer, the Madras High Court addressed the issue of a delay in filing the GSTR 3B return by the petitioner, Helmet House. The petitioner had filed the GSTR 1 return on March 25, 2023, but failed to timely file the GSTR 3B return, leading to an assessment order under Section 62(1) of the TNGST Act, 2017 on May 22, 2023. The petitioner later filed the GSTR 3B return on July 2, 2023, after the relevant amendment extended the filing period from 30 to 60 days, effective October 1, 2023. Despite the respondent’s argument that the amendment should not apply retrospectively, the Court decided to condone the delay in filing the GSTR 3B return. Consequently, the assessment order was rescinded, though the petitioner remains liable for any interest or late fees as per the GST Act. The decision allows for the GSTR 3B return to be considered filed in accordance with the amended provisions.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The petitioner is before this Court against the following impugned orders:
| S.No | Date | Order/Notice |
|---|---|---|
| 1. | 22.05.2023 | Best of Judgement Order under Section 62(1) of TNGST Act, 2017 |
| 2. | 23.05.2023 | Form GST ASMT 13 |
| 3. | 23.05.2023 | Form GST DRC 07 |
2. The petitioner had filed the Returns in GSTR 01 on 25.03.2023 after the petitioner received a notice in GSTR 3A on the same date. In GSTR 01 the petitioner declined the difference in supply, however, the petitioner failed to file GSTR 3B in time. Therefore, based on the Returns filed by the petitioner in GSTR 01 on 25.03.2023, assessment order was passed under Section 62(1) of the TNGST Act, 2017 on 22.05.2023.
