https://www.taxtmi.com/caselaws?id=797024 Best-judgment assessment for non-furnishing of a return is deemed withdrawn under section 62(2) when the registered person subsequently furnishes a valid return within the prescribed period. Interest and late-fee liability nevertheless continues. Where the relevant return was filed after assessment with applicable late fee, additional late fee and interest, and that filing was undisputed, the assessment order stood deemed withdrawn and was set aside. en-us Thu, 30 Jul 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797024 Best-judgment assessment for non-furnishing of a return is deemed withdrawn under section 62(2) when the registered person subsequently furnishes a valid return within the prescribed period. Interest and late-fee liability nevertheless continues. Where the relevant return was filed after assessment with applicable late fee, additional late fee and interest, and that filing was undisputed, the assessment order stood deemed withdrawn and was set aside. Case-Laws GST Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797024