29 April 2024


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Del. HC: Payment Of Tax And Penalty To Release Detained Goods Can’t Be Treated As “Admission” - 25.01.2023

Delhi High Court has held that the payment of tax and penalty to release the detained goods shall not be treated as "admission" on part of the assessee. The court has observed that the petitioner had paid the tax and penalty for the release of the goods and that the said payment was not voluntary.

Tags : Delhi High Court admission voluntary

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