CASE LAWS
| Authority |
One Liner |
|
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). |