https://www.taxtmi.com/caselaws?id=447882 HC held that while petitioner failed to file GST returns for December 2022, January 2023, and February 2023 within prescribed time limits, resulting in best judgment assessment orders under Section 62(1) of GST Act, the 30-day limitation under Section 62(2) for filing returns is directory, not mandatory. Court ruled that delay can be condoned for reasons beyond assessee's control upon application with sufficient cause. Petitioner directed to file condonation application within 15 days; respondent must consider application on merits and permit filing of revised returns if satisfied with reasons provided. en-us Thu, 14 Dec 2023 00:00:00 +0530 Fri, 25 Apr 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447882 HC held that while petitioner failed to file GST returns for December 2022, January 2023, and February 2023 within prescribed time limits, resulting in best judgment assessment orders under Section 62(1) of GST Act, the 30-day limitation under Section 62(2) for filing returns is directory, not mandatory. Court ruled that delay can be condoned for reasons beyond assessee's control upon application with sufficient cause. Petitioner directed to file condonation application within 15 days; respondent must consider application on merits and permit filing of revised returns if satisfied with reasons provided. Case-Laws GST Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447882