Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Condonation of delay in filing returns - due to ill-health, returns (GSTR-3B) could not be filed within the time prescribed by the second respondent - The petitioner, relying on Section 62(2) of the State Goods and Service Tax Act, 2017, argued that the assessment order should be withdrawn since the returns were filed within 30 days from the receipt of the order, as per the amendment extending the time limit to 60 days. - The Court acknowledged the petitioner's argument and directed them to file an application to condone the delay within 15 days. Upon filing the application, the respondents were instructed to consider the reasons provided for the delay and permit the filing of revised returns accordingly.
TaxTMI 
TaxTMI 
