https://www.taxtmi.com/caselaws?id=792294 Assessment orders issued under the GST Act on the basis that returns had not been filed could not survive once the taxpayer later filed the relevant GSTR-3B returns and paid the tax, interest, penalty and late fee. The High Court applied Section 62(2) and held that the deeming provision became operative on compliance, with the result that the earlier assessment orders stood withdrawn. en-us Wed, 11 Feb 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792294 Assessment orders issued under the GST Act on the basis that returns had not been filed could not survive once the taxpayer later filed the relevant GSTR-3B returns and paid the tax, interest, penalty and late fee. The High Court applied Section 62(2) and held that the deeming provision became operative on compliance, with the result that the earlier assessment orders stood withdrawn. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792294