https://www.taxtmi.com/caselaws?id=751330 The thirty-day period for furnishing a return after a best judgment assessment under Section 62(2) of the Tamil Nadu GST Act is directory, not mandatory. Where the registered person shows sufficient cause for non-filing within time, the delay may be considered and condoned by the authority, allowing the return to be filed despite the assessment order. The liability to pay interest and late fee continues when the return is ultimately furnished. en-us Wed, 28 Feb 2024 00:00:00 +0530 Wed, 30 Apr 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751330 The thirty-day period for furnishing a return after a best judgment assessment under Section 62(2) of the Tamil Nadu GST Act is directory, not mandatory. Where the registered person shows sufficient cause for non-filing within time, the delay may be considered and condoned by the authority, allowing the return to be filed despite the assessment order. The liability to pay interest and late fee continues when the return is ultimately furnished. Case-Laws GST Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751330