Under what circumstances can a best judgment assessment order issued under section 46 be withdrawn?

Question 10 – Draft-Bills-Reports – Assessment and Audit – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 10 – Q 10. Under what circumstances can a best judgment assessment order issued under section 46 be withdrawn? Ans. The best judgment order passed by the Proper Officer under section 46 of MGL shall automatically stand withdrawn if the taxable person furnishes a valid return for the default period (i.e. files the return and pays the tax as assessed by him), within thirty day

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