https://www.taxtmi.com/highlights?id=66872 Recovery of dues - Validity of attachment notices - The impugned notice has no legs to stand. The respondent relies on the fact that there was a statement made by the petitioner in the course of an enquiry conducted by the Intelligence Officer under Section 70 of the Act. However, a statement recorded cannot substitute a determination of liability under an order of assessment or any other order passed under the applicable provisions under the Act. - HC en-us Thu, 01 Dec 2022 07:44:37 +0530 Thu, 01 Dec 2022 07:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66872 Recovery of dues - Validity of attachment notices - The impugned notice has no legs to stand. The respondent relies on the fact that there was a statement made by the petitioner in the course of an enquiry conducted by the Intelligence Officer under Section 70 of the Act. However, a statement recorded cannot substitute a determination of liability under an order of assessment or any other order passed under the applicable provisions under the Act. - HC Highlights GST Thu, 01 Dec 2022 07:44:37 +0530 https://www.taxtmi.com/highlights?id=66872