https://www.taxtmi.com/caselaws?id=800435 Delayed writ challenges to an assessment under Section 62 are examined through the explanation for inaction, the timing of GST-registration cancellation, and evidence of recovery action. The assessment preceded both the later writ petition and the registration cancellation. No satisfactory explanation addressed the period before cancellation, and no material established that the assessed demand was being recovered through further proceedings. Subsequent filing of a return and claimed discharge of tax liability formed part of the challenge. en-us Wed, 23 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800435 Delayed writ challenges to an assessment under Section 62 are examined through the explanation for inaction, the timing of GST-registration cancellation, and evidence of recovery action. The assessment preceded both the later writ petition and the registration cancellation. No satisfactory explanation addressed the period before cancellation, and no material established that the assessed demand was being recovered through further proceedings. Subsequent filing of a return and claimed discharge of tax liability formed part of the challenge. Case-Laws GST Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800435