https://www.taxtmi.com/caselaws?id=785077 Belated filing of GST returns with payment of tax, interest and late fee can result in assessment orders under Section 62 of the Andhra Pradesh GST Act being treated as deemed withdrawn. The text notes that where compliance fell within the extended period, withdrawal followed directly, and where delay exceeded the original time limit, the retrospective amendment to Section 62 and condonation of delay were treated as curing the default in the stated facts. The operative effect was withdrawal of the assessment orders, subject to verification that interest and late fee had been paid and any balance being cleared within the time granted. en-us Wed, 31 Dec 2025 00:00:00 +0530 Fri, 16 Jan 2026 08:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785077 Belated filing of GST returns with payment of tax, interest and late fee can result in assessment orders under Section 62 of the Andhra Pradesh GST Act being treated as deemed withdrawn. The text notes that where compliance fell within the extended period, withdrawal followed directly, and where delay exceeded the original time limit, the retrospective amendment to Section 62 and condonation of delay were treated as curing the default in the stated facts. The operative effect was withdrawal of the assessment orders, subject to verification that interest and late fee had been paid and any balance being cleared within the time granted. Case-Laws GST Wed, 31 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785077