paid or erroneously refunded by reason of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any of the provisions ... been levied by reason of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any of the provisions
next contention was that the bills of entry did not
contain any misstatement. By referring to the show cause notice, he
pointed out that such ... bills of entry, and is not based on
misstatements made by the petitioner. According to him, it cannot be
concluded that there was a misstatement
input tax
credit must have been by reason of fraud, any wilful misstatement or
suppression of facts to evade tax.
5.Sub-section ... been wrongly availed or utilized by reason of fraud, or any
willful misstatement or suppression of facts to evade tax, he shall
serve notice
there is any short payment of tax due to
fraud or wilful misstatement or suppression of material facts to evade tax.
In this case ... rate of 28%. In such case, no criminal motive, viz., fraud,
wilful misstatement or suppression of material facts, can be attributed
against the petitioner
there is any short payment of tax due to
fraud or wilful misstatement or suppression of material facts to evade tax.
In this case ... 2025 06:11:35 pm )
W.P.No.20449 of 2024
wilful misstatement or suppression of material facts, can be attributed
against the petitioner
alleged short payment of tax was in
view of fraud, wilful misstatement or suppression of fact.
2. It is submitted by the learned counsel ... unless and
until, the impugned order finds that there is fraud, wilful misstatement or
suppression of fact to levy taxes, the impugned order of assessment
also that in the case of the assessee there was wilful misstatement and suppression of facts, collusion, etc. and in that background the Gujarat Court ... invoked. If there is no fraud, collusion or any wilful misstatement or suppression of facts or contravention of any of the provisions
differential duty was incorrect, it cannot be said that there was
misstatement or suppression. In fact, the Settlement Commission has
expressly stated that ... analysis, the Settlement
Commission concluded that there was no suppression or willful
misstatement on the part of the applicant therein and that therefore
the invoking
Official Liquidator can be called upon only in cases of negligent misstatement. In the circumstances that the Official Liquidator has no relationship with the auction ... holds out as a professional adviser, the concept of negligent misstatement would not arise.
17.4. The learned senior counsel would also submit that under Section
Section 11A(1) on reason of suppression of facts or wilful misstatement of contravention of the provisions of Central Excise Act and Rules made there ... Section 11A(1) on reason of suppression of facts or willful misstatement or contravention of the provisions of Central Excise Act .
4. We have heard
