https://www.taxtmi.com/caselaws?id=796618 Section 62 permits best-judgment assessment for failure to furnish GST returns, but treats the assessment order as deemed withdrawn once the registered person files valid returns. Interest and late-fee liability remains payable. Where returns for all disputed periods were filed with the applicable interest and late fee, the amended provision, including condonation of delay for filing returns, applied. Consequently, the assessment orders and consequential recovery action could not continue after valid returns were furnished. en-us Tue, 30 Jun 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796618 Section 62 permits best-judgment assessment for failure to furnish GST returns, but treats the assessment order as deemed withdrawn once the registered person files valid returns. Interest and late-fee liability remains payable. Where returns for all disputed periods were filed with the applicable interest and late fee, the amended provision, including condonation of delay for filing returns, applied. Consequently, the assessment orders and consequential recovery action could not continue after valid returns were furnished. Case-Laws GST Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796618