Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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Refund of accumulated CGST, SGST and IGST credit - zero rated supplies - The assessee could not provide any such corroborative evidence in the form of document s even before the Appellate Authority what to say before the assessment proceeding, to substantiate its claim of zero rated supply so that its claim could be validated. The law is very clear that merely claiming any refund on the basis of averments would not suffice unless and until the said claim of any assesse is corroborated by documentary evidence - HC
Refund of accumulated CGST, SGST and IGST credit - zero rated supplies - The assessee could not provide any such corroborative evidence in the form of document s even before the Appellate Authority what to say before the assessment proceeding, to substantiate its claim of zero rated supply so that its claim could be validated. The law is very clear that merely claiming any refund on the basis of averments would not suffice unless and until the said claim of any assesse is corroborated by documentary evidence - HC
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