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GST - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Recovery of GST - Non filing of returns - there is a caveat in ...

GST

August 28, 2020

Recovery of GST - Non filing of returns - there is a caveat in terms of provision u/s 62(2) where on receipt of such information, as noticed above, was received by the petitioner on 27.9 2019, petitioner filed the returns on 25.10.2019 within 30 days. There could not have been an occasion for issuing of recovery notices as assessment orders were in law required be withdrawn. - HC

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