Deemed withdrawal of GST assessment orders follows filing of pending returns with dues paid; recovery cannot continue.

Filing pending GSTR-3B returns with payment of tax, interest and late fee satisfied the statutory condition under Section 62(2) of the GST law, so an assessment order passed on the footing of non-filing no longer survived in law and was treated as withdrawn. On that basis, recovery action based on those assessment orders was not permissible, and any amount already recovered had to be adjusted against the taxpayers' dues.

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Issues: Whether assessment orders passed under Section 62 of the GST law stood deemed to have been withdrawn on filing of the returns with tax, interest and late fee, and whether recovery could still be pursued on the basis of those orders.

Analysis: The petitioners filed the pending GSTR-3B returns for the relevant tax periods after the assessment orders had been made on the footing that returns had not been filed. The returns were accompanied by payment of tax and the incidental liabilities. On these facts, the statutory condition for the operation of Section 62(2) was satisfied. Once the returns are filed in accordance with that provision and the attendant dues are paid, the assessment order passed under Section 62 cannot survive and is treated by law as withdrawn.

Conclusion: The assessment orders were held to be deemed withdrawn, and recovery pursuant to those orders was not permissible; any amount already recovered was directed to be adjusted against the petitioners' tax dues.

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