Deductions and shortfall penalties
Whether the Taxpayer was entitled to input tax deductions it claimed. Whether the Taxpayer was required to return GST output tax on refunds. Whether the Taxpayer was liable for shortfall penalties.
Technical decision summary | TDS 25/12
Whether the Taxpayer was entitled to input tax deductions it claimed. Whether the Taxpayer was required to return GST output tax on refunds. Whether the Taxpayer was liable for shortfall penalties.