https://www.taxtmi.com/article/detailed?id=8568 The Act treats returns as self assessment but recovery and penal consequences for alleged excess input tax credit or related defaults require formal determination by assessment under sections 61, 73 and 74. Investigation tools like inspection, seizure and statements may support proceedings, yet punishment under section 132 presupposes that an offence is established after assessment; voluntary admissions or payments do not replace adjudication. Seized documents must be supplied unless nondisclosure is reasonably justified by the proper officer, and coercive measures, including arrest, should not be invoked pre assessment where liability is contingent on determination. en-us Fri, 28 Jun 2019 06:50:23 +0530 Fri, 28 Jun 2019 06:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8568 The Act treats returns as self assessment but recovery and penal consequences for alleged excess input tax credit or related defaults require formal determination by assessment under sections 61, 73 and 74. Investigation tools like inspection, seizure and statements may support proceedings, yet punishment under section 132 presupposes that an offence is established after assessment; voluntary admissions or payments do not replace adjudication. Seized documents must be supplied unless nondisclosure is reasonably justified by the proper officer, and coercive measures, including arrest, should not be invoked pre assessment where liability is contingent on determination. Articles Goods and Services Tax - GST Fri, 28 Jun 2019 06:50:23 +0530 https://www.taxtmi.com/article/detailed?id=8568