TVL. PRIYA WOODS CRAFT
Vs.
THE COMMISSIONER OF COMMERCIAL TAXES & ORS.
P. (MD)No. 9225 of 2025 & W. M. P. (MD)No. 6881 of 2025
HIGH COURT: Madras
DATED: 03.04.2025
High Court allow condonation of delay in GST return filing under Section 62 of GST Act due to health issues
Demand – Failure to file returns – Authorities issued assessment orders under Section 62 of GST Act demanding taxes due to non furnishing of GST returns within due date – Petitioner filed returns after deadline and sought to have assessment orders quashed stating delay was due to circumstances beyond control – Section 62(2) of GST Act allows withdrawal of assessment orders if valid returns are filed within 60 days of order service – It emphasized limitation period is directory in nature and if sufficient reasons for delay provided authorities may condone delay and allow filing of returns
Held: Writ petition disposed – Court directed petitioner to file application for condoning delay within 15 days – Authorities to pass orders within 60 days and permit petitioner to file revised returns.
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