Lucky, a registered person under the GST law had failed to furnish return under section 39 of the CGST Act, 2017 even after service of notice by the proper officer. Proper Officer assessed the tax liability based on rele
CS Professional · Advanced Tax Laws · PYQS · December 2023
Lucky, a registered person under the GST law had failed to furnish return under section 39 of the CGST Act, 2017 even after service of notice by the proper officer. Proper Officer assessed the tax liability based on relevant material and information gathered and issued the "Best Judgment Assessment Order". Answer the following based on the provision of best judgment assessment: (ii) When such best judgment assessment order shall be deemed to have been withdrawn?
Answer & Explanation:
When the registered person: Furnishes a valid return Within 30 days of the service of the assessment order The said assessment order shall be deemed to have been withdrawn.
Topics: GST
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