https://www.taxtmi.com/caselaws?id=776664 The HC held that the 30-day period prescribed under Section 62(2) for belated filing of returns is directory, not mandatory. Notices under Section 46 for non-filing of regular returns can be issued after the prescribed time, and assessment orders may be passed anytime within the 5-year limitation under Section 62(1). The procedure under Section 62 does not apply to defaults in filing annual returns under Section 44, as Section 44 is not referenced therein. The appeal was disposed of accordingly. en-us Wed, 30 Jul 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776664 The HC held that the 30-day period prescribed under Section 62(2) for belated filing of returns is directory, not mandatory. Notices under Section 46 for non-filing of regular returns can be issued after the prescribed time, and assessment orders may be passed anytime within the 5-year limitation under Section 62(1). The procedure under Section 62 does not apply to defaults in filing annual returns under Section 44, as Section 44 is not referenced therein. The appeal was disposed of accordingly. Case-Laws GST Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776664