https://www.taxtmi.com/caselaws?id=796433 Best-judgment assessments for failure to furnish GSTR-3B are deemed withdrawn under Section 62(2) when the registered person subsequently furnishes a valid return within the prescribed period and pays applicable interest and late fee. Furnishing the return after the assessment order, together with the additional late fee and interest, satisfies this condition where the amended provision applies. The assessment consequently ceases to operate, while liability for interest and late fee remains. 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Generator https://www.taxtmi.com/caselaws?id=796433 Best-judgment assessments for failure to furnish GSTR-3B are deemed withdrawn under Section 62(2) when the registered person subsequently furnishes a valid return within the prescribed period and pays applicable interest and late fee. Furnishing the return after the assessment order, together with the additional late fee and interest, satisfies this condition where the amended provision applies. The assessment consequently ceases to operate, while liability for interest and late fee remains. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796433