Deemed withdrawal of assessment orders upon filing the overdue return and paying interest and late fee under GST scheme. Assessment orders issued on or before 28 February 2023 shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, provided the person furnishes the return by 30 June 2023 and pays the interest due and the late fee under the Act. The concession applies regardless of whether an appeal against the assessment order was filed or decided, and the notification is effective from 31 March 2023.
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 upon filing the overdue return and paying interest and late fee under GST scheme.
Assessment orders issued on or before 28 February 2023 shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, provided the person furnishes the return by 30 June 2023 and pays the interest due and the late fee under the Act. The concession applies regardless of whether an appeal against the assessment order was filed or decided, and the notification is effective from 31 March 2023.
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