Special procedures for assessment order deemed to be withdrawn for registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the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 - S.O. 68/P.A.5/2017/S.148/2023 - Punjab SGST
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Assessment order deemed withdrawn when registered persons file the required return and pay interest and late fee promptly. Assessment orders issued on or before 28 February 2023 shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, provided those persons furnish the return by 30 June 2023 and pay the interest and late fee due, regardless of the filing or outcome of any appeal.
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Assessment order deemed withdrawn when registered persons file the required return and pay interest and late fee promptly.
Assessment orders issued on or before 28 February 2023 shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, provided those persons furnish the return by 30 June 2023 and pay the interest and late fee due, regardless of the filing or outcome of any appeal.
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