https://www.taxtmi.com/highlights?id=101314 Once the petitioner uploaded the return, the order sustaining non-filing could not be left unchanged. The authority was required to take the filed return into account and proceed by reassessment or fresh consideration in accordance with law. The impugned order was set aside and the matter remanded for consideration of the return and passing of fresh orders. en-us Thu, 02 Jul 2026 08:07:08 +0530 Thu, 02 Jul 2026 08:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101314 Once the petitioner uploaded the return, the order sustaining non-filing could not be left unchanged. The authority was required to take the filed return into account and proceed by reassessment or fresh consideration in accordance with law. The impugned order was set aside and the matter remanded for consideration of the return and passing of fresh orders. Highlights GST Thu, 02 Jul 2026 08:07:08 +0530 https://www.taxtmi.com/highlights?id=101314