Justice G.R. Swaminathan presiding over the matter, reproduced Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017, which deals with assessment of non-filers. Sub-section (2) specifies that if a registered person furnishes a valid return within thirty days of the assessment order issued under Section62(1), the assessment “shall be deemed to have been withdrawn.”

“Justice G.R. Swaminathan presiding over the matter, reproduced Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017, which deals with assessment of non-filers. Sub-section (2) specifies that if a registered person furnishes a valid return within thirty days of the assessment order issued under Section62(1), the assessment “shall be deemed to have been withdrawn.”

The Court noted that multiple judicial precedents have held the 30 day timeline to be directory, not mandatory. Therefore, even though the petitioner filed the belated return beyond the prescribed period, the statutory consequence still operated.”
https://www.taxscan.in/top-stories/belated-filing-of-gst-return-automatically-nullifies-best-judgment-assessment-issued-us-madras-hc-1438003#:~:text=Justice%20G.R,consequence%20still%20operated.