https://www.taxtmi.com/caselaws?id=796029 Section 62(2) provides that an assessment order for failure to furnish returns is deemed withdrawn when the registered person subsequently files the required returns within the applicable framework and pays the prescribed late fee for delayed filing. Where Form GSTR-3B for the relevant period is filed with the requisite late fee, the provision applies, including under the amended framework. The assessment order for non-filing of returns consequently stands deemed withdrawn. en-us Mon, 06 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796029 Section 62(2) provides that an assessment order for failure to furnish returns is deemed withdrawn when the registered person subsequently files the required returns within the applicable framework and pays the prescribed late fee for delayed filing. Where Form GSTR-3B for the relevant period is filed with the requisite late fee, the provision applies, including under the amended framework. The assessment order for non-filing of returns consequently stands deemed withdrawn. Case-Laws GST Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796029