Time Limit under GST Section 62(2) Not Mandatory for Filing Returns: Madras HC

Comfort Shoe Components Vs Assistant Commissioner (Madras High Court) Introduction: The Madras High Court, in the case of Comfort Shoe Components vs. Assistant Commissioner, has delivered a significant ruling regarding the time limit under GST Section 62(2). This case revolves around challenges to orders dated 28.03.2023 and 10.04.2023, where the respondent passed best judgment assessment orders due to the petitioner’s delay in filing returns for December 2022, January 2023, and February 2023. Detailed Analysis: The petitioner cited financial difficulties for the delay and sought the qua...