Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Irregular availment of Cenvat credit - Ineligible inputs - if the invoice issued by the manufacturer contains the details of the Appellant as consignee, they are entitled to Cenvat credit even if the buyer is unregistered - AT
Irregular availment of Cenvat credit - Ineligible inputs - if the invoice issued by the manufacturer contains the details of the Appellant as consignee, they are entitled to Cenvat credit even if the buyer is unregistered - AT
Note: It is a system-generated summary and is for quick reference only.
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