https://www.taxtmi.com/caselaws?id=767279 HC refused to quash assessment orders issued for failure to file GSTR-3B for Feb and Apr 2023, holding those orders valid under s.62(1). The court held the s.62(2) 60-day deeming withdrawal is directory and delay may be condoned; statutory five-year assessment window runs from 01.01.2024 to 31.12.2029, allowing return filing up to 30.01.2030 if a best-judgment order is passed on the last permissible date. Petitioner directed to seek condonation within 15 days; respondent to decide and permit filing of revised returns on merits, after applicable interest/penalty. en-us Mon, 17 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767279 HC refused to quash assessment orders issued for failure to file GSTR-3B for Feb and Apr 2023, holding those orders valid under s.62(1). The court held the s.62(2) 60-day deeming withdrawal is directory and delay may be condoned; statutory five-year assessment window runs from 01.01.2024 to 31.12.2029, allowing return filing up to 30.01.2030 if a best-judgment order is passed on the last permissible date. Petitioner directed to seek condonation within 15 days; respondent to decide and permit filing of revised returns on merits, after applicable interest/penalty. Case-Laws GST Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767279