Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC held that the 60-day limitation period under Section 62(2) of the GST Act is directory rather than mandatory. Where a registered person fails to file returns within the prescribed timeframe, resulting in best judgment assessment orders, the right to file returns cannot be denied merely because the 60-day period has elapsed. If the taxpayer demonstrates valid reasons beyond their control for the delay, such delay can be condoned upon application. The petitioner was directed to file a delay condonation application within 15 days, which the second respondent must consider on merits before permitting revised returns. The petition was accordingly disposed of.
The HC held that the 60-day limitation period under Section 62(2) of the GST Act is directory rather than mandatory. Where a registered person fails to file returns within the prescribed timeframe, resulting in best judgment assessment orders, the right to file returns cannot be denied merely because the 60-day period has elapsed. If the taxpayer demonstrates valid reasons beyond their control for the delay, such delay can be condoned upon application. The petitioner was directed to file a delay condonation application within 15 days, which the second respondent must consider on merits before permitting revised returns. The petition was accordingly disposed of.
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