Section 31(2) in Uttaranchal Value Added Tax Act, 2005
(2)Where an assessment order under Section 24 is passed ex-parte, the dealer may apply to the Assessing Authority within 30 days of the service of the order, to set aside such order and if such authority is satisfied that the dealer has filed the return and deposited the tax due according to the return within 30 days from the last day prescribed for filing such return, it may modify or set aside such order and also the demand notice, if any, issued thereunder.
