Rejection of sales turnover - Non-filing of returns - There is ...

Authority Can't Reject Sales Turnover on Assumptions; Must Base Decisions on Evidence, Even in Best Judgment Assessments.

October 4, 2021

Case Laws Service Tax AT

Rejection of sales turnover - Non-filing of returns - There is no such assumption and presumption available to the Adjudicating Authority for rejection of sales turnover. Even a best judgment assumption has to be based on documents and information on record. - AT

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Rejection of sales turnover - Non-filing of returns - There is ...

Authority Can't Reject Sales Turnover on Assumptions; Must Base Decisions on Evidence, Even in Best Judgment Assessments.

October 4, 2021

Case Laws Service Tax AT

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