Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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Valuation/undervaluation - the methodology adopted to quantify the duty evaded should be sustainable on the evidence available and quantum thereof, needs to be arrived in a logical; rational and legally appropriate manner. - The quantification of the duty liability requires to be arrived strictly on transaction to transaction basis.
Valuation/undervaluation - the methodology adopted to quantify the duty evaded should be sustainable on the evidence available and quantum thereof, needs to be arrived in a logical; rational and legally appropriate manner. - The quantification of the duty liability requires to be arrived strictly on transaction to transaction basis.
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