Tvl.Velmurugan Timber Industries v. Union Of India

2025:MHC:1495

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.06.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE N. SENTHILKUMAR W.P.Nos.6943, 6945 & 6946 of 2021 and W.P.Nos.29266 & 29270 of 2023 WP.Nos.6943, 6945 & 6946 of 2021 Velmurugan Timber Industries, Rep. by its Managing Partner, No.16/1B, Red Hills Road, Kathirvedu, Chennai-600 099.

.. Petitioner in WP.6943, 6945 & 6946/2021 1.Union of India Represented by its Secretary, Department of Revenue, North Block New Delhi 110 001.

2.Central Board of Indirect Taxes and Customs Department of Revenue, North Block, New Delhi 110 001.

3.Commissioner of Commercial Taxes, Ezhilagam, 1/8

Chepauk, Chennai-600 005.

4.The Commissioner, Under Secretary to the Government of India, Central Board of Indirect Taxes and Customs, Ministry of Finance.

5.State Tax Officer, Group - IV/Inspection, Intelligence-I, Greams Road, Chennai-600 006.

.. Respondents in WP.6943, 6945 & 6946/2021 Prayer in WP.No.6943 of 2021 : PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration to declare Form GSTR 3B is not a return for the purpose of Section 39 of the Central Goods and Service Tax Act, 2017 and therefore should not be considered for the purpose of reckoning the time limit under Section 16(4) of the Central Goods and Service Tax Act, 2017. Prayer in WP.No.6945 of 2021 : PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration to declare Rule 61(5) of the Central Goods and Service Tax Rule, 2017 as amended vide Notification No.49/2019-Central Tax, dated 09/10/2019 to be ultra vires Section 39 of the Central Goods and Service Tax Act, 2017 and rule making power under the Act inasmuch as it seeks to treat Form GSTR 3B as a return for the purpose of Section 39 of the Central Goods and Service Tax Act, 2017.

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Prayer in WP.No.6946 of 2021 : PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration to declare Notification No.21/2017-Central Tax, dated 08/08/2017 to be ultra vires the provisions of the Central Goods and Service Tax Act, 2017 inasmuch as it seeks to prescribe a time limit for filing Form GSTR 3B and consequently hold that there was no valid prescription of time limit for filing GSTR 3B form for the month of September, 2018. AND WP.Nos.29266 & 2970 of 2023 Sri Vasavi Metal, Represented by its Proprietor, M/s.Vishnu Padmavathi, No.79, Agrahara Street, Erode-638 001.

.. Petitioner in WP.29266 & 29270 of 2023 1.Union of India Represented by its Secretary, Department of Revenue, North Block New Delhi 110 001.

2.Central Board of Indirect Taxes and Customs Department of Revenue, North Block, New Delhi 110 001.

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3.Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.

4.The Commissioner, Under Secretary to the Government of India, Central Board of Indirect Taxes and Customs, New Delhi - 110 001.

5.Deputy State Tax Officer, Nethaji Road Circle, Erode, 161, Meenakshi, Sundaranar Salai, Erode-638 001.

.. Respondents in WP.29266 & 29270 of 2023 Prayer in WP.No.29266 of 2023 : PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration to declare Rule 61(5) of the Central Goods and Service Tax Rule, 2017 as amended vide Notification No.49/2019-Central Tax, dated 09/10/2019 to be ultra vires Section 39 of the Central Goods and Service Tax Act, 2017 and rule making power under the Act inasmuch as it seeks to treat Form GSTR 3B as a return for the purpose of Section 39 of the Central Goods and Service Tax Act, 2017.

Prayer in WP.No.29270 of 2023 : PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration to declare Notification No.34/2018-Central Tax dated 10/08/2018 to be ultra vires the Central Goods and Service Tax Act, 2017 in as much as it seeks to prescribe a time limit for filing Form GSTR 3B and 4/8

consequently, hold that there was no valid prescription of time limit for filing GSTR 3B form.

Case Nos.

For Petitioner For Respondents WP.Nos.6943, 6945 & Mr.Adithya Reddy Mr.M.Santhana Raman Senior Standing Counsel (for R1, R2 & R4) Ms.Amirtha Poonkodi Dinakaran Government Advocate (for R3 & R5) WP.Nos.29266 & 29270 of 2023 Mr.Adithya Reddy Mr.Sai Srujan Tayi, Senior Standing Counsel (for R1, R2 & R4) Ms.Amirtha Poonkodi Dinakaran Government Advocate (for R3 & R5) COMMON O R D E R (Order of the Court was made by Dr.ANITA SUMANTH.,J) Mr.Adithya Reddy, learned counsel for the petitioners makes an endorsement to the effect that the petitioners had succeeded in a challenge to the assessment orders and hence does not pursue these writs petitions seeking declaration.

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2.Recording the endorsements made, these writ petitions are dismissed as withdrawn. No costs.

[A.S.M., J] [N.S., J] 25.06.2025 Index:Yes/No Speaking order To 1.The Secretary, Department of Revenue, North Block New Delhi 110 001.

2.Central Board of Indirect Taxes and Customs Department of Revenue, North Block, New Delhi 110 001.

3.Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.

4.The Commissioner, Under Secretary to the Government of India, Central Board of Indirect Taxes and Customs, New Delhi - 110 001.

5.State Tax Officer, Group - IV/Inspection, Intelligence-I, Greams Road, Chennai-600 006.

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6.Deputy State Tax Officer, Nethaji Road Circle, Erode, 161, Meenakshi, Sundaranar Salai, Erode-638 001.

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DR. ANITA SUMANTH,J.

and N. SENTHILKUMAR.,J W.P.Nos.6943, 6945 & 6946 of 2021 and W.P.Nos.29266 & 29270 of 2023 25.06.2025 8/8