Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Levy of penalty in the absence of confiscation - penalty under Rule 26 of the Central Excise Rules, 2002 even in case where there is no proposal for confiscation can be imposed - AT
Levy of penalty in the absence of confiscation - penalty under Rule 26 of the Central Excise Rules, 2002 even in case where there is no proposal for confiscation can be imposed - AT
Note: It is a system-generated summary and is for quick reference only.