Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Imposition of penalty - tax collected but not deposited to the Government - financial difficulty can never be a justification for not remitting or depositing the collected tax in Government Treasury - levy of penalty confirmed.
Imposition of penalty - tax collected but not deposited to the Government - financial difficulty can never be a justification for not remitting or depositing the collected tax in Government Treasury - levy of penalty confirmed.
Note: It is a system-generated summary and is for quick reference only.