Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Demand of interest on differential duty - interest liability would commence from the month succeeding the day on which the duty was due and payable in relation to the goods cleared. - interest is leviable even where differential duty was paid prior to the finalisation of the assessment - HC
Demand of interest on differential duty - interest liability would commence from the month succeeding the day on which the duty was due and payable in relation to the goods cleared. - interest is leviable even where differential duty was paid prior to the finalisation of the assessment - HC
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