Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Officers Can Assess Liability if Returns Unfiled; Withdrawn Upon Compliance Within 30 Days Under Section 62.</h1> Under Section 62 of the Himachal Pradesh Goods and Services Tax Act, 2017, if a registered person fails to file returns as required by sections 39 or 45, even after receiving notice under section 46, the tax officer can assess the person's tax liability based on available information. This assessment must occur within five years from the due date for the relevant annual return. If the person submits a valid return within 30 days of receiving the assessment order, the order is withdrawn, but interest and late fees remain applicable.
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