Comfort Shoe Components Vs Assistant Commissioner
Date: December 13, 2023
Subject Matter
Limitation of 30 days period prescribed under Section 62(2) of the Act is directory in nature
Summary
The case involves a situation where the petitioner failed to file GST returns for the months of December 2022, January 2023, and February 2023 within the prescribed time limit. Consequently, the respondent passed best judgement assessment orders unde…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These writ petitions have been filed challenging the orders dated 28.03.2023 and 10.04.2023 passed by the respondent. 2. Ms. Amirta Dinakaran, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for…