Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Scope of show cause notice - demand was raised under the category of BAS - demand was confirmed under the different category - Demand set aside in toto - AT
Scope of show cause notice - demand was raised under the category of BAS - demand was confirmed under the different category - Demand set aside in toto - AT
Note: It is a system-generated summary and is for quick reference only.