Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Area based exemption - Refund claim of duty paid in cash - there is no indication that value of the inputs cleared as such would be included in the aggregate value of clearance for the purpose of availing the benefit of exemption notification - AT
Area based exemption - Refund claim of duty paid in cash - there is no indication that value of the inputs cleared as such would be included in the aggregate value of clearance for the purpose of availing the benefit of exemption notification - AT
Note: It is a system-generated summary and is for quick reference only.