Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Revenue authorities, on receipt of classification list, did not direct the appellant to go for the drawal of the samples and get the same tested in order to ascertain the correct classification of the product - revenue authorities now cannot turnaround and allege that there was suppression, mis-statement on the part of appellant - AT
Revenue authorities, on receipt of classification list, did not direct the appellant to go for the drawal of the samples and get the same tested in order to ascertain the correct classification of the product - revenue authorities now cannot turnaround and allege that there was suppression, mis-statement on the part of appellant - AT
Note: It is a system-generated summary and is for quick reference only.