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GST - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Recovery proceedings under GST - there is no necessity to ...

Case Laws     GST

December 2, 2019

Recovery proceedings under GST - there is no necessity to determine the taxable person, as the liability has been self assessed by the petitioner itself. So far as the determination of taxable person in the present case is concerned, the case of revenue rests on the GSTR declaration made by the petitioner itself, and therefore, there was no need of determination of taxable person

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