Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Amounts paid under protest during provisional assessment were treated as revenue deposits, not duty, so Section 11B/11BB did not govern the refund or delay interest. Because the payment never acquired the character of duty and no pre-existing quantified liability existed, interest ran from each date of deposit until actual refund, not three months after the refund claim. The Tribunal also held that the proper rate was 12% per annum, with interest already paid to be adjusted.
Amounts paid under protest during provisional assessment were treated as revenue deposits, not duty, so Section 11B/11BB did not govern the refund or delay interest. Because the payment never acquired the character of duty and no pre-existing quantified liability existed, interest ran from each date of deposit until actual refund, not three months after the refund claim. The Tribunal also held that the proper rate was 12% per annum, with interest already paid to be adjusted.
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