Shri Nandhi Dhall Mills India Private Limited Vs SIO, DGGI
Date: April 7, 2021
Subject Matter
Mere signing a statement admitting tax liability and making some payments during investigation cannot lead to self-assessment/self-ascertainment u/s 74(5)
Summary
Merely because an assessee has, under the stress of investigation, signed a statement admitting tax liability and has also made a few payments as per the statement, cannot lead to self-assessment or self-ascertainment. The ascertainment contemplated…
This writ petition was originally filed seeking a mandamus restraining the first respondent from harassing the petitioner baselessly without addressing its grievance petition and refund claim pending before the respondents. The respondents are officials of the Director General of Goods and Service Tax (R1, R2, R3 and R5), the writ petition having been given up qua R4 on 04.06.2020. On 25.08.2020,…