Limitation Period for Returns After GST Best Judgment Assessment Is Directory, Not Mandatory Under Section 62(2)

Limitation Period for Returns After GST Best Judgment Assessment Is Directory, Not Mandatory Under Section 62(2)Case-LawsGSTThe HC ruled that the 60-day limitation period under Section 62(2) of the GST Act for filing returns after a best judgment assessme

Limitation Period for Returns After GST Best Judgment Assessment Is Directory, Not Mandatory Under Section 62(2)
Case-Laws
GST
The HC ruled that the 60-day limitation period under Section 62(2) of the GST Act for filing returns after a best judgment assessment is directory rather than mandatory. If an assessee fails to file returns within this period due to reasons beyond their control, authorities may condone the delay upon application with sufficient justification. The taxpayer would

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