https://www.taxtmi.com/caselaws?id=770459 Where a valid return is filed within the statutory period and tax is paid, Section 62(2) deems the assessment order withdrawn by operation of law, so recovery based on that order cannot continue. The High Court's reasoning also indicates that authorities must first account for the filed return before initiating coercive steps against the credit or cash ledger. On that basis, the recovery order and the appellate order rejecting the appeal were treated as unsustainable, while questions relating to interest, costs, and possible contempt were left open. en-us Tue, 06 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770459 Where a valid return is filed within the statutory period and tax is paid, Section 62(2) deems the assessment order withdrawn by operation of law, so recovery based on that order cannot continue. The High Court's reasoning also indicates that authorities must first account for the filed return before initiating coercive steps against the credit or cash ledger. On that basis, the recovery order and the appellate order rejecting the appeal were treated as unsustainable, while questions relating to interest, costs, and possible contempt were left open. Case-Laws GST Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770459