https://www.taxtmi.com/caselaws?id=795869 A best-judgment assessment for non-filing of a return is deemed withdrawn under Section 62(2) when the registered person furnishes a valid return within sixty days of service of the assessment order. Interest and late-fee liability continues despite the deemed withdrawal. The notes state that the return for the relevant tax period was filed after assessment with the applicable late fee and interest, and that this was undisputed; accordingly, the assessment order was treated as withdrawn and set aside. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795869 A best-judgment assessment for non-filing of a return is deemed withdrawn under Section 62(2) when the registered person furnishes a valid return within sixty days of service of the assessment order. Interest and late-fee liability continues despite the deemed withdrawal. The notes state that the return for the relevant tax period was filed after assessment with the applicable late fee and interest, and that this was undisputed; accordingly, the assessment order was treated as withdrawn and set aside. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795869