Condonation of Delay in GST Returns Filing Beyond 30-Day Period Under Section 62(2) Granted While Preserving Late Fees

Condonation of Delay in GST Returns Filing Beyond 30-Day Period Under Section 62(2) Granted While Preserving Late FeesCase-LawsGSTHC condoned the delay in filing GST returns beyond the 30-day period specified in Section 62(2) of the GST Act, 2017, followi

Condonation of Delay in GST Returns Filing Beyond 30-Day Period Under Section 62(2) Granted While Preserving Late Fees
Case-Laws
GST
HC condoned the delay in filing GST returns beyond the 30-day period specified in Section 62(2) of the GST Act, 2017, following the precedent established in Comfort Shoe Components case. While granting relief, the Court preserved the respondent's authority to impose applicable late fees for the delayed period. The petitioner was directed to file a formal a

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