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    <title>2025 (4) TMI 236 - MADRAS HIGH COURT</title>
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    <description>The Madras HC condoned the delay in filing GST returns beyond the 30-day period under Section 62(2) of the GST Act, 2017. Following precedent from a previous case, the court granted relief to the petitioner while allowing the respondent to impose applicable late fees for the delayed period. The petitioner was directed to file an application before the respondent for condonation of delay within 15 days of receiving the court order. The petition was disposed of with these directions.</description>
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      <description>The Madras HC condoned the delay in filing GST returns beyond the 30-day period under Section 62(2) of the GST Act, 2017. Following precedent from a previous case, the court granted relief to the petitioner while allowing the respondent to impose applicable late fees for the delayed period. The petitioner was directed to file an application before the respondent for condonation of delay within 15 days of receiving the court order. The petition was disposed of with these directions.</description>
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