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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