Deemed withdrawal of best-judgment assessment follows delayed return filing when the prescribed late fee is paid.

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....Section 62(2) of the GST law treats a best-judgment assessment as deemed withdrawn when the registered person files the required return within the stipulated period; delayed filing requires payment of the prescribed late fee. Where Form GSTR-3B for the relevant tax period was filed with the applicable late fee, the assessment was required to be treated as withdrawn. On that basis, the assessment for April 2023 was deemed withdrawn, and consequential bank attachments, if any, were set aside.....