wilful
been short- levied or short- case may be, was on the misstatement or
paid or to whom the refund basis of any approval, suppression ... paid or erroneously
refunded by reason of
fraud, collusion or any
wilful misstatement or
suppression of facts, or
contravention of any of
the provisions
unavailable as it has not made any willful
misstatement or suppressed any material fact to evade service tax.
6. Second, it is contended that ... refunded by reason of--
(a) fraud; or
(b) collusion; or
(c) wilful misstatement; or
(d) suppression of facts; or
Signature Not Verified
Digitally Signed
appellant was of the opinion that the respondent had willfully
suppressed/misstated the facts to the appellant-revenue with an intent to pay
duty ... Chapter heading 3808 9340. He submits that the
respondent by misrepresentation and misstatement first paid the excise duty on
the product which was otherwise exempted
seeking
vacation of the ad interim order pointing out alleged concealment and
misstatements made by the plaintiff in the plaint.
19. On 19.07.2022, based ... defendant, on the other hand,
submits that the plaint suffers from grave misstatements and
concealments in relation to the proceedings before the High Court
simply stating that the registration
was obtained by means of fraud, willful misstatement or
suppression of facts. Learned advocate for the petitioners
has referred copy ... case, Registration has been obtained by means
of fraud, willful misstatement or suppression of facts.
You are hereby directed to furnish a reply
case,
Registration has been obtained by means of fraud,
wilful misstatement or suppression of fact.".
Except aforesaid fact, notice does not mention any
other ... case, Registration has been obtained by means of
fraud, willful misstatement or suppression of facts.
You are hereby directed to furnish a reply
that the
noticee had deliberately suppressed relevant facts and had made willful
misstatements withholding material information and documents from
the departmental officers.
6. The allegations ... paid or
erroneously refunded by reason of fraud, collusion or
any wilfull misstatement or suppression of facts, or
contravention of any of the provisions
compensation by the defendants to the plaintiff for losses caused due to
misstatements in the prospectus and negligence in the performance of
statutory obligations ... common law duties
qua debenture holders such as the plaintiff and made misstatements in the
prospectus.
(iii) Financial statements of DHFL, which were audited
credit wrongly
availed or utilised by reason of fraud or any wilful-
misstatement or suppression of facts.
(1) Where it appears to the proper officer ... been wrongly availed or
utilised by reason of fraud, or any wilful-misstatement
or suppression of facts to evade tax, he shall serve notice
credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts :
(1) Where it appears to the proper officer ... been wrongly availed or utilised by reason of fraud, or any wilful misstatement or suppression of facts to evade tax, he shall serve notice
