Madras HC Relaxes Section 62(2), Allows Delay in Filing GSTR 3B

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 str

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