TMI BlogRecovery proceedings under GST - there is no necessity to determine the taxable person, as the liability...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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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