{"id":74214,"date":"2025-10-24T09:18:30","date_gmt":"2025-10-24T03:48:30","guid":{"rendered":""},"modified":"2025-10-24T09:18:30","modified_gmt":"2025-10-24T03:48:30","slug":"section-62-2-deeming-protects-taxpayer-who-filed-returns-and-paid-assessed-upgst-section-79-liens-and-freezes-held-ultra-vires","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74214","title":{"rendered":"Section 62(2) deeming protects taxpayer who filed returns and paid assessed UPGST; Section 79 liens and freezes held ultra vires"},"content":{"rendered":"<p>Section 62(2) deeming protects taxpayer who filed returns and paid assessed UPGST; Section 79 liens and freezes held ultra vires<br \/>Case-Laws<br \/>GST<br \/>The HC held that the petitioner, having subsequently filed requisite returns and paid assessed tax following issuance of best-judgment assessment orders under s.62(1) of the UPGST Act, benefited from the deeming fiction in s.62(2) so that further demands were required to be withdrawn. Creation of liens and freezing of the petitioner&#39;s bank accoun<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93515\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 62(2) deeming protects taxpayer who filed returns and paid assessed UPGST; Section 79 liens and freezes held ultra viresCase-LawsGSTThe HC held that the petitioner, having subsequently filed requisite returns and paid assessed tax following issuan<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74214","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74214"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74214\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}