Madras HC Dismisses GST Writ Petitions Filed Beyond Appeal Period

M.K.N. Coconut Industries Vs State Tax Officer (Intelligence) ( Madras High Court) The Madras High Court addressed two writ petitions filed by M.K.N. Coconut Industries, challenging assessment orders issued by the State Tax Officer (Intelligence) for the periods of December 2017 to March 2018 and April 2018 to March 2019 under Section 62 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. The assessment orders, passed in Form GST ASMT-13, confirmed significant tax demands along with applicable interest. The petitioner, a manufacturer of desiccated coconut, had been filing GSTR-1 and GS...