Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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Unexplained income u/s 69A - cash deposited during the demonetization period made out of cash in hand (which was more than four months) - penalty proceedings u/s.271AAC - Writ petition dismissed since the petition has option to file statutory appeal before the appellate authority, challenging the order passed by the Assessing Officer. - HC
Unexplained income u/s 69A - cash deposited during the demonetization period made out of cash in hand (which was more than four months) - penalty proceedings u/s.271AAC - Writ petition dismissed since the petition has option to file statutory appeal before the appellate authority, challenging the order passed by the Assessing Officer. - HC
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