K. I. International (India) Ltd. Vs Principal Secretary
Date: April 4, 2023
Subject Matter
Object of Section 80 is only to benefit an assessee who has been compliant in effecting payment of the admitted tax
Summary
The petitioner, a company, did not file returns in Form - GSTR-3B for the period September 2018 - March 2019. During an inspection, several discrepancies were noted, and the petitioner admitted to non-payment of GST for the period in question. The pe…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner is a Company and an assessee to State Value Added Tax under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017. Admittedly, it did not file returns in Form – GSTR-3B for the period September, 2018 – March, 2019. (period in question) 2. There was an inspection in the premises of the petitioner on 11.03.20…