Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Extended period of limitation - Valuation - captive consumption - when the entire exercise was revenue neutral, the appellant could not have achieved any purpose to evade the duty - SC
Extended period of limitation - Valuation - captive consumption - when the entire exercise was revenue neutral, the appellant could not have achieved any purpose to evade the duty - SC
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