https://www.taxtmi.com/caselaws?id=791286 Where returns are filed and the related tax, interest and late fee are paid within the statutory framework of Section 62(2) of the GST Act, a summary assessment for non-filing of returns stands withdrawn. The assessment-based recovery measures, including garnishee action, cannot continue once that withdrawal operates, subject to verification that the filing and payment requirements were met. The text therefore explains that compliance with the statutory conditions defeats further enforcement founded on the deemed assessment order. en-us Tue, 10 Mar 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791286 Where returns are filed and the related tax, interest and late fee are paid within the statutory framework of Section 62(2) of the GST Act, a summary assessment for non-filing of returns stands withdrawn. The assessment-based recovery measures, including garnishee action, cannot continue once that withdrawal operates, subject to verification that the filing and payment requirements were met. The text therefore explains that compliance with the statutory conditions defeats further enforcement founded on the deemed assessment order. Case-Laws GST Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791286