9911796707
TMI Blog2024 (5) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of delay in filing of GST returns - HELD THAT:- Section 62(2) of the GST Act prescribed a limitation of 30 days. Legislature thought it fit that the period of 30 days may not be sufficient and therefore, limitation period has been a extended upto 120 days with effect from 01.10.2023. the period by way of amendment with effect from 01.10.2023. But some of the traders prior to this period are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ZD3306230410306 dated 12.06.2023. 2. Mr. A. Baskaran, learned Additional Government Pleaders takes notice for the respondent. 3. By consent of both parties, this Writ Petition is taken up for final disposal at the admission stage itself. 4. The brief facts, which are necessary for disposal of this Writ Petition, are as follows: i)The petitioner is a tax payer and he is filing monthly returns in ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... generated best of judgment order is passed by the respondent on 12.06.2023 for non-filing of April 2023 monthly return. As per the prevailing rules at the relevant point of time, if the petitioner fails to file returns within a period of 73 days, the order of best of judgment would be withdrawn. The petitioner has not availed that opportunity and he has paid the tax only on 29.08.2023. Hence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in W.P(MD)Nos.34770, 34774 and 34777 of 2023 dated 14.12.2023, wherein this Court has permitted the tax payer to file an application to condone the delay in filing the returns within a period of 15 days and also directed the respondents to consider the same. 8. The learned Additional Government Pleader appearing for the respondent would submit that in the present case, the returns were not file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of judgment has been arrived at Rs. 5 lakhs. 11. Therefore, this Court is inclined to permit the petitioner to file an application to condone the delay and the same shall be considered sympathetically by the respondent in the light of the order passed by this Court in W.P. Nos. 34770, 34774 and 34777 of 2023 dated 14.12.2023. 12. Accordingly, this Writ Petition is disposed of. No costs. Consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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