Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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Applicability of amendment to Rule 6 of the CENVAT Credit Rules, 2004 with retrospective effect - What was imperative was not issuance of a show cause notice but the pendency of dispute relating to adjustment of credit of input used or exemption on final product relating to the period beginning from 10 September 2004 and ending on 31 March 2008 (both days inclusive), being the pending date on which the Finance Bill received assent of the President. - Tribunal rightly granted the relief - HC
Applicability of amendment to Rule 6 of the CENVAT Credit Rules, 2004 with retrospective effect - What was imperative was not issuance of a show cause notice but the pendency of dispute relating to adjustment of credit of input used or exemption on final product relating to the period beginning from 10 September 2004 and ending on 31 March 2008 (both days inclusive), being the pending date on which the Finance Bill received assent of the President. - Tribunal rightly granted the relief - HC
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