https://www.taxtmi.com/article/detailed?id=15053 A taxpayer who files a valid return and pays tax within thirty days of an assessment order causes that assessment to be deemed withdrawn under the statutory withdrawal provision, though interest and late fees may remain payable. Recovery of demand from a taxpayer's electronic credit or cash ledgers without verifying return filing and payment and without issuing requisite notices is procedurally improper and inconsistent with the conditional withdrawal mechanism. en-us Sat, 06 Sep 2025 08:17:51 +0530 Sat, 06 Sep 2025 08:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15053 A taxpayer who files a valid return and pays tax within thirty days of an assessment order causes that assessment to be deemed withdrawn under the statutory withdrawal provision, though interest and late fees may remain payable. Recovery of demand from a taxpayer's electronic credit or cash ledgers without verifying return filing and payment and without issuing requisite notices is procedurally improper and inconsistent with the conditional withdrawal mechanism. Articles Goods and Services Tax - GST Sat, 06 Sep 2025 08:17:51 +0530 https://www.taxtmi.com/article/detailed?id=15053