Directory return filing period under Tamil Nadu GST Section 62: belated return filed, assessment quashed.

Section 62 of the Tamil Nadu GST Act was treated as directory for filing the return, so a belated return did not by itself sustain the best judgment assessment. Once the return was ultimately filed, the assessment lost its basis and could not continue to operate. The Madras HC followed its consistent prior decisions and declined to depart from the binding precedents cited before it. The impugned assessment order was quashed and the writ petition was allowed in favour of the assessee.

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Issues: Whether the assessment order passed under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017 could survive when the return was filed belatedly and the time limit under the proviso was treated as directory.

Analysis: The Court followed its consistent line of decisions that the period prescribed for filing the return under Section 62 is directory. It held that where the return is ultimately filed, even beyond the prescribed period, the best judgment assessment cannot continue to operate and the impugned assessment loses its basis. The Court declined to depart from the binding precedents relied upon before it.

Conclusion: The assessment order was quashed and the writ petition was allowed in favour of the assessee.

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