https://www.taxtmi.com/article/detailed?id=14661 When a registered person furnishes a valid return and pays tax within the period allowed under the non-filer assessment provision, the assessment order is deemed withdrawn by legal fiction and loses operative effect; initiating recovery thereafter without verifying return filing and payment is unlawful. Interest and late fee liabilities continue to subsist notwithstanding the deemed withdrawal of the assessment order. Administrative dismissal of appeals without regard to controlling precedent or transitional notifications may amount to procedural impropriety. en-us Wed, 18 Jun 2025 09:05:52 +0530 Wed, 18 Jun 2025 09:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14661 When a registered person furnishes a valid return and pays tax within the period allowed under the non-filer assessment provision, the assessment order is deemed withdrawn by legal fiction and loses operative effect; initiating recovery thereafter without verifying return filing and payment is unlawful. Interest and late fee liabilities continue to subsist notwithstanding the deemed withdrawal of the assessment order. Administrative dismissal of appeals without regard to controlling precedent or transitional notifications may amount to procedural impropriety. Articles Goods and Services Tax - GST Wed, 18 Jun 2025 09:05:52 +0530 https://www.taxtmi.com/article/detailed?id=14661