https://www.taxtmi.com/caselaws?id=794818 An assessment under Section 62 of the CGST Act is deemed withdrawn when the return is filed within the legally available extended period and the tax, interest and late fee are paid. The AP High Court applied the amended Section 62(2), which extended the filing period to sixty days, and held that a return filed after the original period but within the extended time satisfied the statutory condition. The assessment order was therefore treated as withdrawn, and recovery proceedings based on that order could not be initiated or continued. en-us Fri, 03 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794818 An assessment under Section 62 of the CGST Act is deemed withdrawn when the return is filed within the legally available extended period and the tax, interest and late fee are paid. The AP High Court applied the amended Section 62(2), which extended the filing period to sixty days, and held that a return filed after the original period but within the extended time satisfied the statutory condition. The assessment order was therefore treated as withdrawn, and recovery proceedings based on that order could not be initiated or continued. Case-Laws GST Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794818