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 Answer the following based on the provision of best judgment assessment: (iii) On withdrawn of best judgment assessment order, whether the registered person is relieved from payment of late fee under section 47 of the CGST Act, 2017?
Answer & Explanation:
Liability for payment of late fee under section 47 of the Central Goods and Services Tax Act, 2017 shall continue even after the withdrawal of the best judgment assessment order.
Topics: GST
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