Conditional withdrawal of GST assessment orders applies only on timely return filing and payment of interest and late fee.

Assessment orders covered by the GST notification were liable to be treated as withdrawn where the registered person furnished the return within the stipulated time, but the relief was conditional on payment of interest under Section 50(1) and late fee under Section 47 of the Tamil Nadu GST Act. The Court accepted that the impugned orders fell within the scope of the notification and that the petitioner could obtain the benefit, but only upon compliance with the prescribed monetary conditions. The assessment orders were therefore set aside and treated as withdrawn, subject to payment of the interest and late fee within the time granted.

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Issues: Whether the impugned assessment orders were liable to be set aside as deemed to have been withdrawn under the notification, and whether such relief was available only on compliance with the prescribed conditions of payment of interest and late fee.

Analysis: The petitioner had filed the returns after the assessment orders, relying on the notification issued under the power conferred by Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017, which deemed assessment orders covered by Section 62(1) to have been withdrawn if the registered person furnished the return within the stipulated time and also discharged the interest under Section 50(1) and the late fee under Section 47. The respondent's objection was that the benefit of the notification was conditional and that proof of payment of interest and late fee had not been produced. The Court accepted that the assessment orders fell within the ambit of the notification and that the relief could be granted, but only on fulfilment of the attached statutory conditions.

Conclusion: The impugned assessment orders were set aside and treated as withdrawn, subject to the petitioner paying the interest due under Section 50(1) and the late fee under Section 47 within the time granted.

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