GST Return Delay Beyond 30 Days Post Best Judgment Can Be condoned

Tvl. Solutions Online Vs Assistant Commissioner (ST) (Madras High Court)

In a series of writ petitions, the Madras High Court has addressed the issue of belated filing of Goods and Services Tax (GST) returns subsequent to best judgment assessment orders issued under Section 62 of the GST Act, 2017. The court, drawing upon its own precedent, has ruled in favor of the petitioners, allowing them to file their returns despite exceeding the 30-day window stipulated by the law.

The petitions, filed by Tvl. Solutions Online, challenged assessment orders issued by the Assistant Comm

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