HC invalidated the tax recovery action against the petitioner, ...

Tax Recovery Action Invalidated: Section 62(2) Nullifies Assessment Order After Timely GSTR 3B Filing and Tax Payment

May 10, 2025

Case Laws GST HC

HC invalidated the tax recovery action against the petitioner, finding the assessment order withdrawn under Section 62(2) as a matter of legal fiction.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 were procedurally improper. The respondent tax authority acted ultra vires by initiating recovery without issuing prior notice, particularly after approximately five years from the original demand date. The HC directed respondent authorities to file their response within two weeks and scheduled further hearing.

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HC invalidated the tax recovery action against the petitioner, ...

Tax Recovery Action Invalidated: Section 62(2) Nullifies Assessment Order After Timely GSTR 3B Filing and Tax Payment

May 10, 2025

Case Laws GST HC

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