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2024 (4) TMI 511 - MADRAS HIGH COURTCondonation of delay in filing returns - due to ill-health, returns could not be filed within the time prescribed by the second respondent - notice issued and best judgement assessment made - HELD THAT:- The petitioner has failed to file the monthly returns in GSTR 3B for the month of July 2023 in time. Therefore, notice was issued under Section 46 of the GST Act, 2017 and best judgment assessment was made. The petitioner has paid the tax on the 31st day from the date of the best judgment assessment order. However, the respondents have insisted the petitioner to pay the demand as per the order passed by the second respondent under best Judgment assessment and demanded the tax. According to the petitioner, as per Section 62(2) of the GST Act, 2017 the time to file the returns has been extended to 60 days and the amendment was given effect from 01.10.2023. This writ petition is allowed with a direction to the petitioner to file an application to condone the delay in filing the returns within 15 days from the date of receipt of a copy of this order. On such filing of an application by the petitioner, the respondents are directed to consider the said application and pass orders by taking into consideration of the reasons provided by the petitioner for non-filing of returns within a period of 30 days from the service of best judgement assessment order and thereafter, permit the petitioner to file the revised returns.
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