This case clarifies that once delayed GST returns are filed, the earlier assessment order loses effect. The court protected the taxpayer from recovery actions under Section 62(2).
Khushi Jain | May 11, 2026 |
GST Best Judgement Assessment automatically withdrawn After Return Filing: HC
Shah and Shahi Foreign Trade received a GST assessment order in May 2024 because it had not filed its returns on time. Later, in August 2024, the company filed the pending returns along with tax, interest, and late fees.
The issue before the High Court was whether the earlier assessment order could still be enforced after the returns were filed.
The Court held that under Section 62(2) of the GST Act, once the returns are filed, the assessment order is automatically withdrawn.
Therefore, the recovery proceedings and garnishee notice against the company were quashed.
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