Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Cenvat Credit - revenue denied the credit of the balance of 50% credit during the next year since the capital goods were still at the stage of erection and had not actually been put to use - credit allowed - HC
Cenvat Credit - revenue denied the credit of the balance of 50% credit during the next year since the capital goods were still at the stage of erection and had not actually been put to use - credit allowed - HC
Note: It is a system-generated summary and is for quick reference only.