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    <title>Under what circumstances can a best judgment assessment order issued under section 60 be withdrawn?</title>
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    <description>A best judgment order passed by the Proper Officer under section 62 of the CGST/SGST Act will automatically stand withdrawn if the taxable person furnishes a valid return for the default period and pays the tax as assessed by him within thirty days of receipt of the best judgment assessment order.</description>
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