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    <title>Special Procedure for Withdrawal of Best Judgment Assessment Orders Issued under Section 62 of the Uttarakhand GST Act, 2017</title>
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    <description>Registered persons who failed to furnish a valid return within thirty days from service of a best judgment assessment order under section 62 on or before 28 February 2023 are covered by a special withdrawal mechanism. The assessment order is deemed withdrawn if the return is furnished on or before 30 June 2023, accompanied by payment of interest under section 50(1) and late fee under section 47, regardless of any appeal under section 107.</description>
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      <description>Registered persons who failed to furnish a valid return within thirty days from service of a best judgment assessment order under section 62 on or before 28 February 2023 are covered by a special withdrawal mechanism. The assessment order is deemed withdrawn if the return is furnished on or before 30 June 2023, accompanied by payment of interest under section 50(1) and late fee under section 47, regardless of any appeal under section 107.</description>
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