https://www.taxtmi.com/caselaws?id=758147 Where a GSTR-3B return is filed after a best judgment assessment under section 62(1), the amended section 62(2) applies if the return is filed within the permitted period. On satisfaction of that statutory condition, the assessment is treated as withdrawn, even though liability for interest and late fee continues. The Madras HC accepted the belated return, held that delay was liable to be condoned, and found that the best judgment assessment stood deemed withdrawn. The revenue's right to recover tax, interest and late fee remained unaffected in accordance with law. en-us Fri, 02 Aug 2024 00:00:00 +0530 Fri, 10 Jul 2026 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758147 Where a GSTR-3B return is filed after a best judgment assessment under section 62(1), the amended section 62(2) applies if the return is filed within the permitted period. On satisfaction of that statutory condition, the assessment is treated as withdrawn, even though liability for interest and late fee continues. The Madras HC accepted the belated return, held that delay was liable to be condoned, and found that the best judgment assessment stood deemed withdrawn. The revenue's right to recover tax, interest and late fee remained unaffected in accordance with law. Case-Laws GST Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758147