Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
When the differential duty required to be paid is available as credit to the same appellant’s own recipient unit, the interest on such differential value is required to be charged or not - prima facie appellant is liable to discharge interest liability - AT
When the differential duty required to be paid is available as credit to the same appellant’s own recipient unit, the interest on such differential value is required to be charged or not - prima facie appellant is liable to discharge interest liability - AT
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