Tax Department and Voluntariness : Law Explained
In the case of Vallabh Textiles v Senior Intelligence Officer [2022] GCtR 1914 (Delhi), it was concluded that the fact, that deposits were made when the search had not concluded, would show that the payments were not voluntary. The deposits made were not aligned with provisions of S.73 (5) or S.74 (5) of CGST Act, 2017. Direction issued to tax Department to refund the amount with 6% interest.
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