Tvl. Priya Woods Craft Vs Commissioner of Commercial Taxes
Date: April 2, 2025
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): VIVEK KUMAR SINGH
Subject Matter
60-day period mentioned in section 62(2) is directory rather than mandatory
Summary
The case involves a Writ Petition filed by a petitioner who sought to quash the assessment order impugned by the second respondent regarding his tax liability. The petitioner failed to file his GSTR-3B returns from October 2018 to March 2019 on time…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition has been filed seeking to quash the impugned proceedings of the second respondent in ASMT-13 in GSTIN. 33ANJPM3606L1ZX / 18-19 for the Tax Period October 2018 – March 2019 dated 26.12.2020. 2. With the consent of both sides, this Writ Petition is disposed of, at the admission stage itself. 3. The case of the petiti…