https://www.taxtmi.com/article/detailed?id=12846 Retraction of a recorded statement is the maker's withdrawal that, if promptly and credibly supported by cogent evidence (mistake, coercion, misapprehension or involuntariness) and filed preferably by affidavit before the recording authority, reduces the evidentiary weight of the original admission; delayed or unsupported retractions are liable to be treated as afterthoughts and disregarded, and an uncorroborated retraction does not automatically invalidate assessments based on the original statement. en-us Sat, 10 Aug 2024 20:04:31 +0530 Sat, 10 Aug 2024 20:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12846 Retraction of a recorded statement is the maker's withdrawal that, if promptly and credibly supported by cogent evidence (mistake, coercion, misapprehension or involuntariness) and filed preferably by affidavit before the recording authority, reduces the evidentiary weight of the original admission; delayed or unsupported retractions are liable to be treated as afterthoughts and disregarded, and an uncorroborated retraction does not automatically invalidate assessments based on the original statement. Articles Goods and Services Tax - GST Sat, 10 Aug 2024 20:04:31 +0530 https://www.taxtmi.com/article/detailed?id=12846