that the financial statements taken as a whole are free
from material misstatement, whether caused by fraud or error. SA
240 inter alia states ... 2022/DHC/005617
the risk of the auditor not detecting a material misstatement
resulting from management fraud is greater than for employee
fraud, because management
applicant:-
"I/we also understand that in case of any misstatement or
suppression of material information, subject to provision of
Section ... take place
between the proposal and its acceptance. If there is any
misstatements or suppression of material facts, the policy
can be called into question
suspected Manoj Kumar, Arvind
Singhal and Anil Saini for their involvement in misstating the financial affairs. The
first respondent in its ex parte interim order ... prima facie
found two others, including the appellant, responsible for facilitating the
misstatements of the financial position. With regard to the role of the appellant
C.C. C.E. And S.T. Bangalore ... vs M/S Northern Operating Systems Pvt
case, Registration has been
obtained by means of fraud, willful misstatement or suppression
of facts.)
(ii) MANMISH TRADERS PRIVATE LIMITED GST NO
2411GCM6660D2ZL (Cancelled ... case, Registration has been
obtained by means of fraud, willful misstatement or suppression
of facts.) This has reference to your reply dated 17.12.2021 in
response
misclassify them and evade custom duty, but
the petitioners have willfully misstated the facts to the
department by wrongly classifying the subject goods under ... Customs
Authorities had been induced to clear the cameras by willful
misstatement and suppression of facts about the cameras.
While the decision to clear
been committed
by them by recourse to suppression of facts and willful misstatement
and all acts of contravention committed by them constitute an offence ... short-paid by reason of either fraud
or collusion or wilful misstatement or suppression of facts or
contravention of any provisions
paid or short paid, in
cases where fraud or any wilful misstatement or
suppression of facts is not involved, while, Section 74
provides ... context of this case.
20
42. In cases where fraud or wilful misstatement is not
involved, the proper officer is empowered to issue a
notice
where short levy or
the erroneous refund is attributable to collusion, willful misstatement or suppression of
facts by the importer or the exporter, then ... doubt on the position that the requirement of
collusion or willful misstatement and suppression of facts is required to be satisfied by
the respondent Department
been wrongly availed or utilized by reason or
fraud or any willful misstatement or suppression of fact and therefore
individual petitioners are liable ... credit or utilized it by reason or fraud or any wilful
misstatement or suppression of fact. A summary of the order was also issued
