{"id":71265,"date":"2025-04-04T07:15:55","date_gmt":"2025-04-04T01:45:55","guid":{"rendered":""},"modified":"2025-04-04T07:15:55","modified_gmt":"2025-04-04T01:45:55","slug":"condonation-of-delay-in-gst-returns-filing-beyond-30-day-period-under-section-62-2-granted-while-preserving-late-fees","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71265","title":{"rendered":"Condonation of Delay in GST Returns Filing Beyond 30-Day Period Under Section 62(2) Granted While Preserving Late Fees"},"content":{"rendered":"<p>Condonation of Delay in GST Returns Filing Beyond 30-Day Period Under Section 62(2) Granted While Preserving Late Fees<br \/>Case-Laws<br \/>GST<br \/>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&#39;s authority to impose applicable late fees for the delayed period. The petitioner was directed to file a formal a<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87133\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71265","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71265"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71265\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}