Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Searches and seizures u/s 132 - it is not for this Court to indulge in the exercise of finding out the sufficiency or the relevance of the materials, which were available with the authority concerned, for arriving at his conclusion. - HC
Searches and seizures u/s 132 - it is not for this Court to indulge in the exercise of finding out the sufficiency or the relevance of the materials, which were available with the authority concerned, for arriving at his conclusion. - HC
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