https://www.taxtmi.com/caselaws?id=768249 Madras HC held that the 60-day limitation under Section 62(2) of GST Act for filing returns is directory, not mandatory. The court ruled that delay can be condoned if the assessee demonstrates sufficient reasons beyond their control for non-filing within the prescribed period. The right to file returns cannot be denied solely based on missing the 60-day deadline. The petitioner was directed to file an application for condoning delay within 15 days, with the authority required to consider such applications on merit and permit filing upon satisfaction with reasons provided, subject to applicable interest and penalties. en-us Fri, 14 Mar 2025 00:00:00 +0530 Fri, 06 Jun 2025 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768249 Madras HC held that the 60-day limitation under Section 62(2) of GST Act for filing returns is directory, not mandatory. The court ruled that delay can be condoned if the assessee demonstrates sufficient reasons beyond their control for non-filing within the prescribed period. The right to file returns cannot be denied solely based on missing the 60-day deadline. The petitioner was directed to file an application for condoning delay within 15 days, with the authority required to consider such applications on merit and permit filing upon satisfaction with reasons provided, subject to applicable interest and penalties. Case-Laws GST Fri, 14 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768249