Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Penalty u/s 271(1)(c) - addition u/s 68 - merely because the assessee had surrendered the amounts it did not follow that the amount agreed to the added represented its concealed income - no penalty - AT
Penalty u/s 271(1)(c) - addition u/s 68 - merely because the assessee had surrendered the amounts it did not follow that the amount agreed to the added represented its concealed income - no penalty - AT
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