The latest CBIC instruction No. 01/2022-23 GST - Investigation addresses the context of deposit of tax during the course of search, inspection or investigation. In this backdrop, the paper writer has analysed the implications of this instruction for assessees.
source https://www.caclubindia.com/articles/gst-paid-during-search-inspection-investigation-47240.asp
source https://www.caclubindia.com/articles/gst-paid-during-search-inspection-investigation-47240.asp
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