https://www.taxtmi.com/caselaws?id=795623 An assessment for non-filing of returns is deemed withdrawn when the registered person subsequently files the relevant GSTR-3B return with the prescribed tax and late fee. The applicable legal position treats timely post-assessment filing, or filing thereafter with late fee, as withdrawing the assessment made solely for return default. Consequently, recovery proceedings for tax, interest and penalty raised under that assessment cannot be initiated or continued. en-us Tue, 07 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795623 An assessment for non-filing of returns is deemed withdrawn when the registered person subsequently files the relevant GSTR-3B return with the prescribed tax and late fee. The applicable legal position treats timely post-assessment filing, or filing thereafter with late fee, as withdrawing the assessment made solely for return default. Consequently, recovery proceedings for tax, interest and penalty raised under that assessment cannot be initiated or continued. Case-Laws GST Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795623