https://www.taxtmi.com/caselaws?id=792018 Assessment orders passed under Section 62 of the Andhra Pradesh Goods and Services Tax Act, 2017 are deemed withdrawn when the registered person files the required returns and pays the tax, interest and late fee. The petitioner satisfied those statutory requirements by filing the belated GSTR-3B returns and making the necessary payments, so the orders ceased to survive. The delay in filing the August 2024 return was explained by cancellation and later revocation of registration, and those circumstances supported acceptance of the delayed return. As a result, recovery on the basis of the assessment orders was not permissible. en-us Wed, 06 May 2026 00:00:00 +0530 Thu, 21 May 2026 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792018 Assessment orders passed under Section 62 of the Andhra Pradesh Goods and Services Tax Act, 2017 are deemed withdrawn when the registered person files the required returns and pays the tax, interest and late fee. The petitioner satisfied those statutory requirements by filing the belated GSTR-3B returns and making the necessary payments, so the orders ceased to survive. The delay in filing the August 2024 return was explained by cancellation and later revocation of registration, and those circumstances supported acceptance of the delayed return. As a result, recovery on the basis of the assessment orders was not permissible. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792018