It was noted that a person called for giving evidence or to produce a document or any other thing in any inquiry is under a duty to speak truth.
Recently, a Division Bench of the Jharkhand High Court has ruled that Goods and Services Tax officers should not compel individuals summoned under the Goods and Services Tax (GST) Act to give statements after office hours. Salona Mittal, the petitioner’s counsel, referenced Section 50 of the Prevention of Money-Laundering Act, 2002, which is similar to…
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