Recovery order passed is not valid when return has been filed post issuance of order under Section 62
The Hon’ble Patna High Court in M/s Great Eastern Hire Purchase Pvt. Ltd. set aside the recovery order, holding that once the assessee had filed Form GSTR-3B and paid tax within 30 days of the assessment order under Section 62 of the of the CGST Act, the order stands withdrawn by legal fiction under law.