https://www.taxtmi.com/caselaws?id=796431 Section 62(2) treats an assessment for failure to furnish returns as deemed withdrawn when the registered person subsequently files the prescribed returns within the stipulated framework and pays the applicable late fee. Where returns for the relevant periods, including GSTR-3B, are filed with the prescribed late fee, the amended provision's benefit applies to condone the delay. The assessment orders for non-filing of returns consequently stand deemed withdrawn. en-us Mon, 13 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796431 Section 62(2) treats an assessment for failure to furnish returns as deemed withdrawn when the registered person subsequently files the prescribed returns within the stipulated framework and pays the applicable late fee. Where returns for the relevant periods, including GSTR-3B, are filed with the prescribed late fee, the amended provision's benefit applies to condone the delay. The assessment orders for non-filing of returns consequently stand deemed withdrawn. Case-Laws GST Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796431