Mangomeadows Agricultural Pleasure Land (P.) Ltd Vs State Of Kerala
Date: September 23, 2019
Subject Matter
Court may not be justified in granting an extension of the period contemplated under sub section (2) of Section 62
Summary
1. In the instant case, it is not in dispute that the assessee failed to file the returns within the time normally available under the SGST Act. It is also not in dispute that it was on account of the failure of the assessee to file the returns withi…
The petitioner, who is an assessee under the Goods and Services Tax Act (hereinafter referred to as the ‘GST Act’) on the rolls of the 1st respondent, defaulted on filing of returns from April 2018 onwards. It is stated that although there was default in filing of the returns, returns upto October 2018, have later been filed satisfying the tax due with interest. The grievance in the wr…