Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Clim of interest on Refund - period of limitatiaon - refund arose on account of finalization of provisional assessment - As the refund is not sanctioned within 3 months from the said date, the appellants are also eligible for interest till the date of refund - AT
Clim of interest on Refund - period of limitatiaon - refund arose on account of finalization of provisional assessment - As the refund is not sanctioned within 3 months from the said date, the appellants are also eligible for interest till the date of refund - AT
Note: It is a system-generated summary and is for quick reference only.