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What is the remedy available to the taxable person if the order passed u/s 64 is erroneous?

QuestionsCategory: GSTWhat is the remedy available to the taxable person if the order passed u/s 64 is erroneous?
RyanJain Staff asked 3 weeks ago

What is the remedy available to the taxable person if the order passed u/s 64 is
erroneous?

1 Answers
AayushPareek Staff answered 3 weeks ago

On an application made in FORM GST ASMT–17 within 30 days by taxable person from
the date of receipt of order passed summary assessment order the Additional/Joint
Commissioner may withdraw such order and follow the procedure laid down in Section
73 or 74 which provides for determination of tax liability on account of tax not paid other
than fraud, willful mis-statement etc., or otherwise. (Sub-section 2)