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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  

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