Under what circumstances can a best judgment assessment order issued under section 60 be withdrawn?

Under what circumstances can a best judgment assessment order issued under section 60 be withdrawn?
Question 7
Bill
Assessment and Audit
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. Under what circumstances can a best judgment assessment order issued under section 60 be withdrawn?
Ans. The best judgment order passed by the Proper Officer under section 62 of CGST/SGST Act shall automatically stand withdrawn if the taxable person furnishes a valid return for the default period

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