https://www.taxtmi.com/caselaws?id=469770 An assessment made for failure to file monthly GST returns under Section 62(1) may be revisited once the returns are uploaded, and reassessment then follows in accordance with law. Delayed compliance does not cease the statutory liability to interest and late fee under Section 62(2), even where the assessee deals in exempt goods. The petitioner was given liberty to furnish the returns, and the matter was left for consideration by the appropriate authority under Section 62(2), without final interference on the assessment order's merits. en-us Mon, 27 Apr 2026 00:00:00 +0530 Thu, 02 Jul 2026 20:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469770 An assessment made for failure to file monthly GST returns under Section 62(1) may be revisited once the returns are uploaded, and reassessment then follows in accordance with law. Delayed compliance does not cease the statutory liability to interest and late fee under Section 62(2), even where the assessee deals in exempt goods. The petitioner was given liberty to furnish the returns, and the matter was left for consideration by the appropriate authority under Section 62(2), without final interference on the assessment order's merits. Case-Laws GST Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469770