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 strictly enforce the 30-day limit, emphasizing the intent of the GST department to ensure compliance. The delay was condoned on the condition that the petitioner pays the late fee as mandated under Section 47 of the GST Act. The court also permitted the tax department to assess the filed returns and initiate further proceedings if any tax shortfall was identified. The writ petition was disposed of accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
In this writ petition, the petitioner has challenged the impugned order dated 30.01.2024 passed by the respondent under Section 62 of the GST Act, 2017.
