Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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60-day Time Limit u/s 62(2) of GST Act is Directory, Delay can be Condoned based on Merits with Payment of Interest and Penalty: Madras HC
Appeal Against OrderGST
Madras High Court ruled the 60-day limitation period under Section 62 of GST Act is directory, allowing condonation of delay with interest/penalty payments. This flexible interpretation prevents technical time bars from overriding substantive tax disputes, especially in complex cases.
