Under what circumstances can a best judgment assessment order issued under section 46 be withdrawn?
Question 10
Bill
Assessment and Audit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 10. Under what circumstances can a best judgment assessment order issued under section 46 be withdrawn?
\nAns. The best judgment order passed by the Proper Officer under section 46 of MGL shall automatically stand withdrawn if the taxable person furnishes a valid return for the default peri<\/p>\n
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