HC condoned the delay in filing GST returns beyond the 30-day ...

Condonation of Delay in GST Returns Filing Beyond 30-Day Period Under Section 62(2) Granted While Preserving Late Fees

April 4, 2025

Case Laws GST HC

HC condoned the delay in filing GST returns beyond the 30-day period specified in Section 62(2) of the GST Act, 2017, following the precedent established in Comfort Shoe Components case. While granting relief, the Court preserved the respondent's authority to impose applicable late fees for the delayed period. The petitioner was directed to file a formal application for condonation of delay before the respondent within 15 days from receipt of the order. The petition was accordingly disposed of, balancing taxpayer relief with regulatory compliance by maintaining the statutory consequence of late filing while removing the procedural bar.

View Source

← Previous Next →

HC condoned the delay in filing GST returns beyond the 30-day ...

Condonation of Delay in GST Returns Filing Beyond 30-Day Period Under Section 62(2) Granted While Preserving Late Fees

April 4, 2025

Case Laws GST HC

You may also like:

Seeking Condonation of Delay of 14 days in filing of the Appeal - It is really strange that the agency of the Government failed to seek the required information within...

Seeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - If that were to be so, though the period of 30 days...

HC held that the 60-day period under Section 62(2) of GST Act is directory, not mandatory. The petitioner failed to file returns for October 2018 to March 2019 within...

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,...

The Appellate Authority for Advance Ruling (AAAR) considered the condonation of delay in filing an appeal u/s 100(2) of the CGST/TNGST Act, 2017. The appellant, a...

The HC ruled that the 60-day limitation period under Section 62(2) of the GST Act for filing returns after a best judgment assessment is directory rather than mandatory....

Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for...

Condonation of delay - Time Limitations for filing appeal - proviso to Section 61(2) allows the filing of the appeal even after expiry of 30 days if the...

Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

The HC held that the 60-day limitation period under Section 62(2) of the GST Act is directory rather than mandatory. Where a registered person fails to file returns...

Jurisdiction - condonation of delay beyond the period of 45 days - We have no doubt in our mind that the Appellant has missed the bus by causing delay in filing the...

Condonation of delay - delay in filing an appeal before Commissioner (Appeals) - limitation provided under section 35 of the Act cannot be condoned in filing the appeal...

Maintainability of appeal u/s 107 against cancellation of GST registration due to non-filing of returns discussed. Delay in filing appeal could have been condoned under...

NCLAT addressed the computation of limitation periods for filing appeals under IBC. The tribunal held that while the 30-day limitation period under Section 61 can be...

Condonation of delay in filing appeal - though the Appellant had filed Appeal beyond the statutory period of 60(sixty) days, but it was filed within the condonable...

Quick Updates: