Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Interest on delayed refund - relevant date - When the refund itself is not matured prior to the date of Appellate Tribunal’s order, there is no question of interest for the period prior to the date of order.
Interest on delayed refund - relevant date - When the refund itself is not matured prior to the date of Appellate Tribunal’s order, there is no question of interest for the period prior to the date of order.
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