https://www.taxtmi.com/caselaws?id=795869 Section 62(2) deems an assessment for non-filing of a return withdrawn where the registered person furnishes a valid return within 60 days of service of the assessment order. Interest and late-fee liability nevertheless continues. Where the return for the disputed tax period was filed after assessment with the applicable late fee and interest, the assessment stood deemed withdrawn and was set aside.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RSS Generator https://www.taxtmi.com/caselaws?id=795869 Section 62(2) deems an assessment for non-filing of a return withdrawn where the registered person furnishes a valid return within 60 days of service of the assessment order. Interest and late-fee liability nevertheless continues. Where the return for the disputed tax period was filed after assessment with the applicable late fee and interest, the assessment stood deemed withdrawn and was set aside. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795869