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...
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The HC ruled that the 60-day limitation period under Section 62(2) of the GST Act for filing returns after a best judgment assessment is directory rather than mandatory. If an assessee fails to file returns within this period due to reasons beyond their control, authorities may condone the delay upon application with sufficient justification. The taxpayer would then be permitted to file returns after paying applicable interest, penalties, and charges. The Court held that the right to file returns cannot be categorically denied based solely on non-compliance with the 60-day timeframe. The petitioner was directed to file a delay condonation application within 15 days.
The HC ruled that the 60-day limitation period under Section 62(2) of the GST Act for filing returns after a best judgment assessment is directory rather than mandatory. If an assessee fails to file returns within this period due to reasons beyond their control, authorities may condone the delay upon application with sufficient justification. The taxpayer would then be permitted to file returns after paying applicable interest, penalties, and charges. The Court held that the right to file returns cannot be categorically denied based solely on non-compliance with the 60-day timeframe. The petitioner was directed to file a delay condonation application within 15 days.
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