Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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CENVAT Credit - Debit notes - when the debit note contains all the particulars which are required to be mentioned in an invoice, just because the document is titled ‘debit note’ instead of ‘invoice’, the Cenvat credit cannot be denied - AT
CENVAT Credit - Debit notes - when the debit note contains all the particulars which are required to be mentioned in an invoice, just because the document is titled ‘debit note’ instead of ‘invoice’, the Cenvat credit cannot be denied - AT
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