12 August 2024


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Madras HC: Signing of Statement Admitting Tax Liability Not Lead to Self-Assessment - 20.04.2022

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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