https://www.taxtmi.com/acts?id=52353 Cess abatement is available where a registered person gives at least three working days' prior intimation before any continuous non-operation of fifteen days or more, the proper officer seals the machine or manual process unit within three working days to render it inoperable, and no manufacturing occurs during sealing. The person must apply by the 20th day of the month following the non-operation period; the proper officer will verify and issue an order within fifteen days allowing abatement for each month of non-operation, which is adjusted against the subsequent month's cess liability, and no claim is rejected without a reasonable opportunity to be heard. en-us Sat, 03 Jan 2026 13:45:36 +0530 Mon, 05 Jan 2026 11:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52353 Cess abatement is available where a registered person gives at least three working days' prior intimation before any continuous non-operation of fifteen days or more, the proper officer seals the machine or manual process unit within three working days to render it inoperable, and no manufacturing occurs during sealing. The person must apply by the 20th day of the month following the non-operation period; the proper officer will verify and issue an order within fifteen days allowing abatement for each month of non-operation, which is adjusted against the subsequent month's cess liability, and no claim is rejected without a reasonable opportunity to be heard. Act-Rules GST Sat, 03 Jan 2026 13:45:36 +0530 https://www.taxtmi.com/acts?id=52353