Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Refund - Recovery of TDS from employer and Tax from the Employee both - it is an obligation cast on the Revenue to effect the refund, without calling upon the assessees to apply for refund the claim. - HC
Refund - Recovery of TDS from employer and Tax from the Employee both - it is an obligation cast on the Revenue to effect the refund, without calling upon the assessees to apply for refund the claim. - HC
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