Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Penalty u/s. 271B - failure to get his books of accounts audited - if for some reason the assessee had not maintained books of account, then the appropriate provision under which penalty proceedings could be initiated was section 271A - penalty set aside - AT
Penalty u/s. 271B - failure to get his books of accounts audited - if for some reason the assessee had not maintained books of account, then the appropriate provision under which penalty proceedings could be initiated was section 271A - penalty set aside - AT
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