Directory time limit for filing returns after best judgment assessment may be condoned on sufficient cause, with interest and late fee remaining payable.

The thirty-day period for furnishing a return after a best judgment assessment under Section 62(2) of the Tamil Nadu GST Act is directory, not mandatory. Where the registered person shows sufficient cause for non-filing within time, the delay may be considered and condoned by the authority, allowing the return to be filed despite the assessment order. The liability to pay interest and late fee continues when the return is ultimately furnished.

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Issues: Whether the delay in filing returns beyond thirty days from the best judgment assessment order under Section 62(2) of the Tamil Nadu Goods and Services Tax Act, 2017 could be condoned and the assessee permitted to file revised returns.

Analysis: The registered person had failed to furnish the returns even after notice under Section 46, leading to best judgment assessment under Section 62(1). The dispute turned on the effect of Section 62(2), which deems the assessment order withdrawn if a valid return is furnished within thirty days of service of the assessment order. The Court followed its earlier view that the thirty-day period is directory in nature, and that where the assessee shows reasons beyond control, the delay can be considered on merits and condoned by the authority. It was also noted that the liability to pay interest and late fee continues upon filing the return.

Conclusion: The delay was treated as capable of condonation, and the assessee was entitled to seek consideration of the explanation for non-filing within the prescribed period and, if accepted, to file the revised returns.

Ratio Decidendi: The thirty-day period under Section 62(2) of the Tamil Nadu Goods and Services Tax Act, 2017 is directory and not mandatory, so delay in filing returns may be condoned on sufficient cause being shown, enabling the assessee to file the returns with applicable interest and late fee.

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