Presumptions under Sections 132(4A) and 292C limited to IT Act, GST investigation notice upheld as valid
Case-Laws
GST
HC upheld the validity of the SCN issued under the CGST Act against the Petitioner at the stage of investigation, holding that presumptions under Sections 132(4A) and 292C of the IT Act are confined to IT Act proceedings and do not automatically extend to CGST proceedings. While such seized material cannot, by itself, create presumptions or constitute conclusive evidenc
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