Filing GST Returns After Assessment Nullifies DRC-07 Recovery Proceedings: AP HC

Shah And Shahi Foreign Trade (OPC) Private Limited Vs Deputy Assistant Ommissioner (Andhra Pradesh High Court) GST Assessment Deemed Withdrawn After Filing Pending Returns Under Section 62(2); Andhra Pradesh High Court Stops GST Recovery Due to Deemed Withdrawal of Assessment; Garnishee Attachment Set Aside After GST Returns Filed Following Assessment Order; No GST Recovery Permitted Once Section 62 Assessment Is Withdrawn. The petitioner challenged an assessment order dated 30.05.2024 and the corresponding Form GST DRC-07 summary issued under Section 62 of the Goods and Services Tax Act, 2017...