https://www.taxtmi.com/caselaws?id=794469 The Madras HC reiterated that the time-limit in the proviso to Section 62 of the Tamil Nadu GST Act is directory, not mandatory. Once a belated return is filed, the best judgment assessment under Section 62 does not survive and the matter must be reconsidered in further assessment. Relying on its consistent prior view and declining to depart from binding precedents, the Court held that the assessment order could not be sustained and quashed the impugned order. en-us Wed, 17 Jun 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794469 The Madras HC reiterated that the time-limit in the proviso to Section 62 of the Tamil Nadu GST Act is directory, not mandatory. Once a belated return is filed, the best judgment assessment under Section 62 does not survive and the matter must be reconsidered in further assessment. Relying on its consistent prior view and declining to depart from binding precedents, the Court held that the assessment order could not be sustained and quashed the impugned order. Case-Laws GST Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794469