TMI BlogSeeking refund the amount, which was recovered illegally from the petitioner - there is no bar on the...Seeking refund the amount, which was recovered illegally from the petitioner - there is no bar on the taxpayers for voluntarily making the payments on the basis of ascertainment of their liability on non-payment/short payment of taxes before or at any stage of such proceedings. It is the duty of the officer to inform the taxpayers regarding the provisions of voluntary tax payment through DRC- 03. - However, in the present case, Neither the department has followed the provisions of Rule 142 (2) o..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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