https://www.taxtmi.com/caselaws?id=795856 Section 62(2) of the GST Act provides that an assessment for non-filing of returns is deemed withdrawn when the prescribed return is subsequently furnished with the applicable late fee within the stipulated framework. Where that condition is met, recovery proceedings founded on the assessment cannot continue. The deemed withdrawal also requires cancellation of consequential attachments over the taxpayer's bank account and immovable property. en-us Mon, 06 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795856 Section 62(2) of the GST Act provides that an assessment for non-filing of returns is deemed withdrawn when the prescribed return is subsequently furnished with the applicable late fee within the stipulated framework. Where that condition is met, recovery proceedings founded on the assessment cannot continue. The deemed withdrawal also requires cancellation of consequential attachments over the taxpayer's bank account and immovable property. Case-Laws GST Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795856