State Government recommendations of the Council, notifies the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023 - 06/2023-State Tax - Gujarat SGST
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Deemed withdrawal of assessment orders requires filing the pending return with statutory interest and late fee to secure withdrawal. The notification establishes a deemed withdrawal for assessment orders issued on or before the 28th day of February, 2023 covering registered persons who failed to furnish a valid return within thirty days of service, provided they file the outstanding return by the prescribed compliance date and pay the statutory interest and late fee, irrespective of any appeal filed or its disposal.
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.
Deemed withdrawal of assessment orders requires filing the pending return with statutory interest and late fee to secure withdrawal.
The notification establishes a deemed withdrawal for assessment orders issued on or before the 28th day of February, 2023 covering registered persons who failed to furnish a valid return within thirty days of service, provided they file the outstanding return by the prescribed compliance date and pay the statutory interest and late fee, irrespective of any appeal filed or its disposal.
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