Section 62(2) timeline for late returns is directory; Notices under Section 46 for monthly returns are valid
Case-Laws
GST
The HC held that the 30-day period prescribed under Section 62(2) for belated filing of returns is directory, not mandatory. Notices under Section 46 issued for defaults in filing monthly returns under Section 39 were valid, requiring the assessee to file within 15 days or face assessment to the best of the officer's judgment. Under Section 62(1), the assessing offi
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