Deemed withdrawal of best-judgment assessments follows delayed GSTR-3B filing when required returns and late fees are furnished.

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....Section 62(2) of the GST law provides for deemed withdrawal of a best-judgment assessment when the registered person files the required returns within the prescribed framework; delayed filing requires payment of the applicable late fee. The note records that, following amendment of the provision, delay in filing GSTR-3B may be condoned where the relevant returns and late fee have been furnished. In the described matter, the assessments were treated as deemed withdrawn, and consequential recovery proceedings and attachments of immovable property were rendered ineffective.....