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GST - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Coercive methods adopted for deposit of tax - since the ...

Case Laws     GST

November 6, 2023

Coercive methods adopted for deposit of tax - since the petitioner has unequivocally made clear that he does not wish to voluntarily deposit any tax with the concerned authority and there is no dispute that the petitioner cannot be compelled to deposit the tax without following the procedure under Section 73, 74 and 79 of the CGST Act. - HC

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