Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
CENVAT Credit - duty paying documents - any document if doesn't bear the name of the service recipient the absence thereof is not as relevant as to deny the substantial benefit which otherwise is accruing to the assessee.
CENVAT Credit - duty paying documents - any document if doesn't bear the name of the service recipient the absence thereof is not as relevant as to deny the substantial benefit which otherwise is accruing to the assessee.
Note: It is a system-generated summary and is for quick reference only.