#gst return delay

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GST demand set aside as High Court remanded matter for re-examination in light of extended ITC claim period up to November 30, 2021

Case Title: M/s Rajmal Indermal (Prop. Shri Arun Kumar Chordia) v. Union of India & OthersCourt: High Court of Madhya Pradesh, Indore BenchPetition No.: Writ Petition No. 29665 of 2023Category: Input Tax CreditDate of Judgment: 14 July 2025Relevant Sections: Section 16(4) and Section 39 of the CGST Act, 2017; Section 118 of Finance (No.2) Act, 2024; Notification No. 17/2024–Central Tax dated…

GST demand set aside as High Court remanded matter for re-examination in light of extended ITC claim period up to November 30, 2021

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Assessment order under Section 62(1) of the GST Act remanded as High Court held that the 60-day period in Section 62(2) is directory, allowing condonation of delay in filing returns due to genuine reasons.

Case: Tvl. Uthapuram Kanmoi Pasana Vivasaigal Sangam v. The Commissioner of Commercial Taxes & AnrCourt: Madurai Bench of Madras High CourtPetition: W.P.(MD) No. 3202 of 2025Judgment Date: 14.03.2025Category: Filing of Returns / Assessment of Non-filers – Section 62 of the GST Act Facts (Paras 3–5) The petitioner, a registered dealer under the TNGST Act, 2017, failed to file GSTR-3B for February…

Assessment order under Section 62(1) of the GST Act remanded as High Court held that the 60-day period in Section 62(2) is directory, allowing condonation of delay in filing returns due to genuine reasons.

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Delay in GST return filing condoned as 30-day limit under Section 62(2) held directory, not mandatory

Case Title: Tvl. Solutions Online vs. Assistant Commissioner (ST), Velandiyapalayam Assessment Circle, CoimbatoreCourt: Madras High CourtPetition No.: W.P. Nos. 10766, 10816, 10831 & 10834 of 2025Date of Judgment: 27.03.2025Relevant Sections: Section 62(1) & (2) and Section 74 of the CGST/TNGST Act, 2017Category: Assessment of Non-filers of Returns / Condonation of Delay Facts (Paras 3–5) The…

Delay in GST return filing condoned as 30-day limit under Section 62(2) held directory, not mandatory