Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Refund/rebate of duty paid on goods exported - rejection of rebate claim on the ground of non submission of ARE-1 application - The submission of ARE-1 document was essential requirement and it cannot be condoned.
Refund/rebate of duty paid on goods exported - rejection of rebate claim on the ground of non submission of ARE-1 application - The submission of ARE-1 document was essential requirement and it cannot be condoned.
Note: It is a system-generated summary and is for quick reference only.