https://www.taxtmi.com/caselaws?id=801208 Section 62(2) of the GST Act provides that an assessment for non-filing of returns is deemed withdrawn when the taxpayer files the required return and satisfies the statutory conditions, including payment of the applicable late fee. This benefit extends to delayed return filing covered by the relevant amendment. Once those conditions are met, tax and other dues raised under the assessment cannot be recovered under that assessment order. en-us Mon, 28 Sep 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801208 Section 62(2) of the GST Act provides that an assessment for non-filing of returns is deemed withdrawn when the taxpayer files the required return and satisfies the statutory conditions, including payment of the applicable late fee. This benefit extends to delayed return filing covered by the relevant amendment. Once those conditions are met, tax and other dues raised under the assessment cannot be recovered under that assessment order. Case-Laws GST Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801208