Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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Project import - warehoused goods - contract registered after filing an into bond Bill of Entry but before filing of an ex-bond bills of entry for home consumption - merely because the project was registered prior to clearance of goods for home consumption from warehouse there is no contravention on the part of the appellant and they are legally entitled for the exemption available to the project import. - AT
Project import - warehoused goods - contract registered after filing an into bond Bill of Entry but before filing of an ex-bond bills of entry for home consumption - merely because the project was registered prior to clearance of goods for home consumption from warehouse there is no contravention on the part of the appellant and they are legally entitled for the exemption available to the project import. - AT
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