Madras HC Condones GSTR 3B filing Delay due to GST Amendment in S. 62(2), Rescinds Order Passed u/s 62(1)

The Madras High Court condoned the delay in filing the GSTR-3B return due to the taxpayer's confusion stemming from a GST amendment in Section 62(2). The court recognized that the amendment led to the taxpayer's misunderstanding of the filing requirements, resulting in the delay. The court subsequently rescinded the order passed under Section 62(1), which imposed a penalty for the late filing. This ruling highlights the judiciary's understanding and flexibility in dealing with procedural lapses when they result from legitimate confusion over legislative amendments, ensuring that taxpayers are not unduly penalized for honest mistakes.