Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Penalty u/r 15 (2) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 - once duty is paid prior to issuance of show cause notice, the proceedings have to be stopped and the department cannot proceed further for imposition of penalty.
Penalty u/r 15 (2) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 - once duty is paid prior to issuance of show cause notice, the proceedings have to be stopped and the department cannot proceed further for imposition of penalty.
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