High Court Holds GST Assessment Order Deemed Withdrawn After Belated GSTR-3B Filing:
The Andhra Pradesh High Court held that GST assessment orders passed under Section 62 are deemed to be withdrawn when the taxpayer later files the required GSTR-3B returns
High Court Restrains Recovery Proceedings
Saima
Sep 18, 2026
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High Court Holds GST Assessment Order Deemed Withdrawn After Belated GSTR-3B Filing
The Andhra Pradesh High Court held that GST assessment orders passed under Section 62 are deemed to be withdrawn when the taxpayer later files the required GSTR-3B returns
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Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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