https://www.taxtmi.com/caselaws?id=785575 Condonation of delay for failure to file GSTR-3B returns is addressed, applying precedent to extend entitlement to GST benefit under the statutory provision cited, resulting in withdrawal of assessments for JanuaryJuly 2023; this produces immediate revocation of the impugned administrative endorsement and cancellation of consequent enforcement actions, including garnishee notices and bank account attachments. The extension of benefit operates despite appeals being time-barred under appeal limitation rules, and the assessments and enforcement steps are treated as deemed withdrawn, yielding restoration of relief to the taxpayer. en-us Tue, 20 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785575 Condonation of delay for failure to file GSTR-3B returns is addressed, applying precedent to extend entitlement to GST benefit under the statutory provision cited, resulting in withdrawal of assessments for JanuaryJuly 2023; this produces immediate revocation of the impugned administrative endorsement and cancellation of consequent enforcement actions, including garnishee notices and bank account attachments. The extension of benefit operates despite appeals being time-barred under appeal limitation rules, and the assessments and enforcement steps are treated as deemed withdrawn, yielding restoration of relief to the taxpayer. Case-Laws GST Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785575