Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
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Section 62(2) of the GST law provides for deemed withdrawal of a best-judgment assessment when the requisite GSTR-3B return is filed. Delayed filing does not prevent that statutory benefit where the applicable late fee is also paid, following the amendment permitting condonation of delay in return filing. Once the assessment is deemed withdrawn, the tax demand and related dues under that assessment cannot be recovered, and recovery proceedings cannot be initiated or continued on its basis.
Section 62(2) of the GST law provides for deemed withdrawal of a best-judgment assessment when the requisite GSTR-3B return is filed. Delayed filing does not prevent that statutory benefit where the applicable late fee is also paid, following the amendment permitting condonation of delay in return filing. Once the assessment is deemed withdrawn, the tax demand and related dues under that assessment cannot be recovered, and recovery proceedings cannot be initiated or continued on its basis.
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