GST assessment of non-filers: belated returns may be taken on record and prior adjudication orders set aside
Case-Laws
GST
Assessment orders passed under the GST scheme in respect of periods including March, April, June and July 2023 are set aside and the affected taxpayer is permitted to have belated returns taken on record; authorities are permitted to examine and adjudicate liability thereafter under the applicable assessment provisions (including proceedings under substantive assess
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