The persons who are having established manufacturing units and ...
Manufacturers Paying Taxes Shouldn't Be Arrested Without Evidence of Major Evasion Before Tax Liability is Assessed.
November 20, 2019
Case Laws GST HC
The persons who are having established manufacturing units and paying good amount of direct or indirect taxes; persons against whom there is no documentary or otherwise concrete evidences to establish direct involvement in the evasion of huge amounts of tax, should not be arrested prior to determination of liability and imposition of penalty
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