https://www.taxtmi.com/caselaws?id=777200 HC held that a best-judgment assessment under s.62(1) is deemed withdrawn if the registered person furnishes valid returns within 30 days of service and pays the tax and late fee under s.62(2). As those conditions were met here, the assessment order dated 07.02.2024 is deemed withdrawn and no tax can be collected on its basis. The HC set aside the assessment order and left it open to the revenue to initiate fresh assessment steps if required. en-us Wed, 20 Aug 2025 00:00:00 +0530 Tue, 26 Aug 2025 08:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777200 HC held that a best-judgment assessment under s.62(1) is deemed withdrawn if the registered person furnishes valid returns within 30 days of service and pays the tax and late fee under s.62(2). As those conditions were met here, the assessment order dated 07.02.2024 is deemed withdrawn and no tax can be collected on its basis. The HC set aside the assessment order and left it open to the revenue to initiate fresh assessment steps if required. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777200