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VAT - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Recovery of arrears of tax - criminal liability of the guarantor ...

VAT and Sales Tax

March 22, 2023

Recovery of arrears of tax - criminal liability of the guarantor - The undertaking or the guarantee executed by the second accused in favour of the 1st accused to the department can be at the best called as an agreement and for which the petitioner can be attached with contractual liability but not criminal liability. - HC

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