https://www.taxtmi.com/caselaws?id=793186 Section 62 of the Tamil Nadu GST Act was treated as directory for filing the return, so a belated return did not by itself sustain the best judgment assessment. Once the return was ultimately filed, the assessment lost its basis and could not continue to operate. The Madras HC followed its consistent prior decisions and declined to depart from the binding precedents cited before it. The impugned assessment order was quashed and the writ petition was allowed in favour of the assessee. en-us Thu, 26 Mar 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793186 Section 62 of the Tamil Nadu GST Act was treated as directory for filing the return, so a belated return did not by itself sustain the best judgment assessment. Once the return was ultimately filed, the assessment lost its basis and could not continue to operate. The Madras HC followed its consistent prior decisions and declined to depart from the binding precedents cited before it. The impugned assessment order was quashed and the writ petition was allowed in favour of the assessee. Case-Laws GST Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793186