Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Denial of input tax credit on the ground that registration certificate of the supplier has been cancelled ab initio - there was no actual physical movement of the goods and therefore, the sale transaction is/are not genuine and it was only billing activities to defraud the government - credit was rightly denied - HC
Denial of input tax credit on the ground that registration certificate of the supplier has been cancelled ab initio - there was no actual physical movement of the goods and therefore, the sale transaction is/are not genuine and it was only billing activities to defraud the government - credit was rightly denied - HC
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