https://www.taxtmi.com/caselaws?id=792086 Filing pending GSTR-3B returns with payment of tax, interest and late fee satisfied the statutory condition under Section 62(2) of the GST law, so an assessment order passed on the footing of non-filing no longer survived in law and was treated as withdrawn. On that basis, recovery action based on those assessment orders was not permissible, and any amount already recovered had to be adjusted against the taxpayers' dues. en-us Mon, 27 Apr 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792086 Filing pending GSTR-3B returns with payment of tax, interest and late fee satisfied the statutory condition under Section 62(2) of the GST law, so an assessment order passed on the footing of non-filing no longer survived in law and was treated as withdrawn. On that basis, recovery action based on those assessment orders was not permissible, and any amount already recovered had to be adjusted against the taxpayers' dues. Case-Laws GST Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792086