https://www.taxtmi.com/caselaws?id=796433 A best-judgment assessment for failure to file a GSTR-3B return is deemed withdrawn under Section 62(2) when the registered person subsequently furnishes a valid return within the prescribed period and pays applicable interest and late fee. The note states that the return for the relevant tax period was filed after the assessment order, with additional late fee and interest, and that the amended provision applied. Consequently, the assessment order was deemed withdrawn and set aside, while liability for interest and late fee continued. en-us Wed, 15 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796433 A best-judgment assessment for failure to file a GSTR-3B return is deemed withdrawn under Section 62(2) when the registered person subsequently furnishes a valid return within the prescribed period and pays applicable interest and late fee. The note states that the return for the relevant tax period was filed after the assessment order, with additional late fee and interest, and that the amended provision applied. Consequently, the assessment order was deemed withdrawn and set aside, while liability for interest and late fee continued. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796433