https://www.taxtmi.com/caselaws?id=796192 An assessment order for non-filing of returns, together with its summary, is deemed withdrawn when the taxpayer subsequently furnishes the relevant returns and pays the applicable tax, interest and late fee. Where the revenue authorities confirm filing of the returns and that no dues remain payable, recovery based on the earlier assessment is impermissible. Any consequential garnishee attachment founded on that recovery demand must therefore be set aside. en-us Wed, 06 May 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796192 An assessment order for non-filing of returns, together with its summary, is deemed withdrawn when the taxpayer subsequently furnishes the relevant returns and pays the applicable tax, interest and late fee. Where the revenue authorities confirm filing of the returns and that no dues remain payable, recovery based on the earlier assessment is impermissible. Any consequential garnishee attachment founded on that recovery demand must therefore be set aside. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796192