P&H High Court: Re-Investigation Cannot Nullify Existing Acquittal Despite Breach of Stay Order  ||  Gujarat HC: Illegal Mining Vehicle Complaints Must Be Filed Before Sessions Court, Not Magistrate  ||  Delhi High Court Lays Down Registry Directions for Dealing with Insufficiently Stamped Arbitral Award  ||  Delhi High Court: Victims Need No Leave to Appeal Acquittal or Conviction for Lesser Offence  ||  SC: Limitation Act Inapplicable to Revisions under Karnataka Land Revenue Act  ||  SC: Banks Can Invoke SARFAESI for Loans Acquired from NBFCs Outside the Act  ||  SC: Gujarat Prohibition Act Does not Bar Interim Seized Vehicle Release  ||  Supreme Court Quashes Rs. 425-Crore Customs Penalty Based on AI-Generated Fake Case Laws  ||  SC: Guilt cannot be Presumed Solely Due to Collusion Allegations against Investigating Officer  ||  SC: Clarificatory Statement Does Not Constitute a Binding Undertaking for Contempt Proceedings    

Madras HC: Signing of Statement Admitting Tax Liability Not Lead to Self-Assessment - (20 Apr 2022)

GOODS AND SERVICES TAX

Madras High Court has ruled that the signing of a statement by the taxpayer admitting tax liability under the stress of investigation and making payments accordingly shall not lead to self-assessment or self-ascertainment under section 74 of the Central Goods and Services Tax Act, 1961.

Tags : MADRAS HIGH COURT   SECTION 74 OF THE CENTRAL GOODS AND SERVICES TAX ACT   1961   TAXPAYER   TAX LIABILITY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved