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...
Composite GST assessment orders covering five distinct tax periods are unsustainable. Separate notices must be issued for each respective tax period, and the taxpayer must receive an opportunity of hearing before fresh assessment action is taken. The High Court declined to examine the assessment merits and set aside the composite order, subject to deposit of 20% of the disputed tax within the stipulated period. On default, the authorities may proceed in accordance with law. Fresh proceedings may be initiated separately for each tax period.
Composite GST assessment orders covering five distinct tax periods are unsustainable. Separate notices must be issued for each respective tax period, and the taxpayer must receive an opportunity of hearing before fresh assessment action is taken. The High Court declined to examine the assessment merits and set aside the composite order, subject to deposit of 20% of the disputed tax within the stipulated period. On default, the authorities may proceed in accordance with law. Fresh proceedings may be initiated separately for each tax period.
Note: It is a system-generated summary and is for quick reference only.
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