Special procedures for assessment order deemed to be withdrawn for registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the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 - Delhi SGST
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Assessment withdrawal for registered persons follows specified return filing and payment of interest and late fee to qualify. Assessment orders issued on or before the specified cut-off are deemed to have been withdrawn for registered persons who did not file a valid return within thirty days of service, provided they file the outstanding return by the notified deadline and pay the applicable interest and late fee. The relief applies irrespective of whether an appeal against the assessment order was filed or decided.
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 withdrawal for registered persons follows specified return filing and payment of interest and late fee to qualify.
Assessment orders issued on or before the specified cut-off are deemed to have been withdrawn for registered persons who did not file a valid return within thirty days of service, provided they file the outstanding return by the notified deadline and pay the applicable interest and late fee. The relief applies irrespective of whether an appeal against the assessment order was filed or decided.
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