s.62(2) Deems s.62(1) Best-Judgment Assessment Withdrawn If Valid Returns Filed and Tax Plus Late Fee Paid Within 30 Days

s.62(2) Deems s.62(1) Best-Judgment Assessment Withdrawn If Valid Returns Filed and Tax Plus Late Fee Paid Within 30 DaysCase-LawsGSTThe HC, in a challenge to a best-judgment assessment under s.62 of the GST Act, held that s.62(2) operates to deem any ord

s.62(2) Deems s.62(1) Best-Judgment Assessment Withdrawn If Valid Returns Filed and Tax Plus Late Fee Paid Within 30 Days
Case-Laws
GST
The HC, in a challenge to a best-judgment assessment under s.62 of the GST Act, held that s.62(2) operates to deem any order under s.62(1) withdrawn where the registered person furnishes valid returns within 30 days of service of the assessment and pays the tax and late fee; compliance here meant the assessment dated 07.02.2024 is deemed withdrawn and c

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