https://www.taxtmi.com/caselaws?id=469986 Assessment orders made under Section 62 of the GST Act for non-filing of returns were treated as withdrawn once the assessee later filed the prescribed GSTR-3B returns with payment of late fee. On that basis, recovery proceedings founded on those assessment orders could not survive and could not be initiated or continued. The writ petitions succeeded in effect because the assessments lost their force after the returns were filed, consistent with the view that subsequent compliance operates to withdraw the earlier assessment by law. en-us Wed, 26 Nov 2025 00:00:00 +0530 Fri, 10 Jul 2026 22:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469986 Assessment orders made under Section 62 of the GST Act for non-filing of returns were treated as withdrawn once the assessee later filed the prescribed GSTR-3B returns with payment of late fee. On that basis, recovery proceedings founded on those assessment orders could not survive and could not be initiated or continued. The writ petitions succeeded in effect because the assessments lost their force after the returns were filed, consistent with the view that subsequent compliance operates to withdraw the earlier assessment by law. Case-Laws GST Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469986