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Justice G.R. Swaminathan presiding over the matter, reproduced Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017, which deals with assessment of non-filers. Sub-section (2) specifies that if a registered person furnishes a valid return within thirty days of the assessment order issued under Section62(1), the assessment “shall be deemed to have been withdrawn.”
by Sekar Reporter · Published November 22, 2025