Condonation of delay in filing returns - due to ill-health, ...

GST

April 13, 2024

Condonation of delay in filing returns - due to ill-health, returns (GSTR-3B) could not be filed within the time prescribed by the second respondent - The petitioner, relying on Section 62(2) of the State Goods and Service Tax Act, 2017, argued that the assessment order should be withdrawn since the returns were filed within 30 days from the receipt of the order, as per the amendment extending the time limit to 60 days. - The Court acknowledged the petitioner's argument and directed them to file an application to condone the delay within 15 days. Upon filing the application, the respondents were instructed to consider the reasons provided for the delay and permit the filing of revised returns accordingly.

View Source