The High Court of Calcutta has held that the taxpayer is empowered to make a copy of the seized document under Section 67 (5) under Chapter XIV of the Central Goods and Services Tax Act, 2017 The appellant submitted that unless the appellant is allowed to make copies of the seized documents by the respondent […]
from Taxscan | Simplifying Tax Laws https://ift.tt/2ZpHUxc
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