Assessment orders for non-filing of returns impose tax, interest and penalties, withdrawn if return filed within thirty days. Assessment orders for failure to file returns set out assessment of tax, interest, penalty and other dues based on information available, with an annexure detailing assessed amounts by rate, turnover, tax period and place of supply where applicable. Interest is computed up to the order date and additional interest must be paid until actual payment. The order is withdrawable if the return is furnished within thirty days of service; otherwise recovery proceedings will be initiated. Place of supply details are required only for integrated tax demands.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessment orders for non-filing of returns impose tax, interest and penalties, withdrawn if return filed within thirty days.
Assessment orders for failure to file returns set out assessment of tax, interest, penalty and other dues based on information available, with an annexure detailing assessed amounts by rate, turnover, tax period and place of supply where applicable. Interest is computed up to the order date and additional interest must be paid until actual payment. The order is withdrawable if the return is furnished within thirty days of service; otherwise recovery proceedings will be initiated. Place of supply details are required only for integrated tax demands.
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