Tax Recovery Action Invalidated: Section 62(2) Nullifies Assessment Order After Timely GSTR 3B Filing and Tax Payment
Case-Laws
GST
HC invalidated the tax recovery action against the petitioner, finding the assessment order withdrawn under Section 62(2) as a matter of legal fiction. The court determined that since the original tax assessment order lost legal efficacy after the petitioner timely filed GSTR 3B and paid taxes within statutory period, the subsequent recovery proceedings wer
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