This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Madras HC Relaxes Section 62(2), Allows Delay in Filing GSTR 3B
Case Law Details
- Case Name
- P. Senthil Kumar Vs State Tax Officer (ST) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
P. Senthil Kumar Vs State Tax Officer (ST) (Madras High Court)
In P. Senthil Kumar Vs State Tax Officer (ST), the Madras High Court condoned the delay in filing GSTR 3B by the petitioner beyond the statutory 30-day period prescribed under Section 62(2) of the GST Act, 2017. The petitioner, a small-time dealer, had failed to file the November 2023 GSTR 3B return on time and missed a notice in GSTR 3A. Subsequently, the tax officer issued an order on January 30, 2024. The petitioner eventually filed the return on May 30, 2024, after the deadline. The court decided not to strictl...
Author Info
