https://www.taxtmi.com/caselaws?id=466107 Best judgment assessments arising from non-filing of GSTR returns were addressed by allowing condonation of delay in filing GSTR-3B, resulting in assessment orders being treated as deemed withdrawn; this follows precedent and statutory amendment principles and accordingly the assessments are relieved, while taxpayers remain liable to pay interest on any delayed tax payments. The decision distinguishes withdrawal of assessments from absolution of monetary obligations, preserving interest liability despite withdrawal of assessment orders and clarifying that relief from assessment does not extinguish interest due on late tax remittance. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 21 Jan 2026 14:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466107 Best judgment assessments arising from non-filing of GSTR returns were addressed by allowing condonation of delay in filing GSTR-3B, resulting in assessment orders being treated as deemed withdrawn; this follows precedent and statutory amendment principles and accordingly the assessments are relieved, while taxpayers remain liable to pay interest on any delayed tax payments. The decision distinguishes withdrawal of assessments from absolution of monetary obligations, preserving interest liability despite withdrawal of assessment orders and clarifying that relief from assessment does not extinguish interest due on late tax remittance. Case-Laws GST Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466107