CASE LAWS
| Authority |
One Liner |
|
2025(02)LCX0368 Madras High Court Tvl Hi Version |
Assessee is directed to file an application for condoning the delay in filing the returns within stipulated time to be considered by authority in accordance with Section 62(2) of GST Act, if satisfactory. |
|
2023(12)LCX0315 Madras High Court Comfort Shoe Components |
Limitation of 30 days period prescribed u/s 62(2) GST Act is directory in nature |
|
2020(07)LCX0070 Kerala High Court Joy Mathew |
No withdrawal of assessment orders u/s 62 if return filed after 30 days of order u/s 62(1). |