GST’s 60-Day Return Filing Rule is Directory, not mandatory: Madras HC

Tvl. Priya Woods Craft Vs Commissioner of Commercial Taxes (Madras High Court) In a ruling that offers a reprieve to taxpayers, the Madras High Court has held that the 60-day time limit prescribed under Section 62(2) of the Goods and Services Tax (GST) Act, 2017, for filing returns after a best judgment assessment order is “directory in nature” and not a mandatory, unbreachable deadline. The court opined that an assessee’s right to file returns cannot be extinguished if they fail to meet this deadline for reasons beyond their control. The judgment was delivered in the case of...