https://www.taxtmi.com/caselaws?id=442056 Assessment orders covered by the GST notification were liable to be treated as withdrawn where the registered person furnished the return within the stipulated time, but the relief was conditional on payment of interest under Section 50(1) and late fee under Section 47 of the Tamil Nadu GST Act. The Court accepted that the impugned orders fell within the scope of the notification and that the petitioner could obtain the benefit, but only upon compliance with the prescribed monetary conditions. The assessment orders were therefore set aside and treated as withdrawn, subject to payment of the interest and late fee within the time granted. en-us Thu, 20 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442056 Assessment orders covered by the GST notification were liable to be treated as withdrawn where the registered person furnished the return within the stipulated time, but the relief was conditional on payment of interest under Section 50(1) and late fee under Section 47 of the Tamil Nadu GST Act. The Court accepted that the impugned orders fell within the scope of the notification and that the petitioner could obtain the benefit, but only upon compliance with the prescribed monetary conditions. The assessment orders were therefore set aside and treated as withdrawn, subject to payment of the interest and late fee within the time granted. Case-Laws GST Thu, 20 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442056