https://www.taxtmi.com/caselaws?id=471821 Belated filing of a valid return by a non-filer triggers deemed withdrawal of a best-judgment assessment. The prescribed period for furnishing the return is treated as directory rather than mandatory, so filing beyond that period does not prevent the withdrawal consequence. Tax authorities may still verify the subsequently filed returns and issue a fresh show-cause notice where short-payment is identified. The original best-judgment assessment consequently ceases to operate upon filing of the returns. en-us Thu, 25 Sep 2025 00:00:00 +0530 Sat, 19 Sep 2026 08:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471821 Belated filing of a valid return by a non-filer triggers deemed withdrawal of a best-judgment assessment. The prescribed period for furnishing the return is treated as directory rather than mandatory, so filing beyond that period does not prevent the withdrawal consequence. Tax authorities may still verify the subsequently filed returns and issue a fresh show-cause notice where short-payment is identified. The original best-judgment assessment consequently ceases to operate upon filing of the returns. Case-Laws GST Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471821