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GST - Highlights / Catch Notes

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Deposit of tax during the course of search, inspection or ...

GST

May 28, 2022

Deposit of tax during the course of search, inspection or investigation. - there may not be any circumstance necessitating `recovery' of tax dues during the course of search or inspection or investigation proceedings. However, there is also 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.

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