Section 79 GST Recovery cannot be initiated without determinng tax liability

Madras High Court held in the case of M/s. V.N. Mehta & Company Vs Assistant Commissioner, that Recovery Proceedings under Section 79 cannot be initiated directly without determination of tax liability. Facts: 1. The present writ challenges the proceedings initiated against the petitioner directing recovery of certain amount from the account maintained by the petitioner. […]

from TaxGuru https://ift.tt/2RxXT7e
via gqrds

Comments

Popular posts from this blog

GST ON TOUR OPERATORS AND AIR TRAVEL AGENTS

Consequences of incorrect invoice details uploaded while filing GSTR 1

Compliance Manual for F.Y.2019-20 (A.Y. 2020-21)