One Liner

Madras High Court

Tvl Priya Woods Craft

Filing of GST returns within 60-day limit u/s 62(2) is directory and not mandatory, and if delay is due to reasons beyond the assessee’s control, it can be condoned

Madras High Court

Tvl Uthapuram Kanmoi Pasana Vivasaigal Sangam

Court permitted the condonation of delayin filing GST returns as it held that 60-day limit u/s 62(2) of the GST Act is directory, not mandatory and delay is due to ill health

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.

Madras High Court

Comfort Shoe Components

Limitation of 30 days period prescribed u/s 62(2) GST Act is directory in nature

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).