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...
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Statutory pre-deposit under the erstwhile indirect tax regime is a security furnished as a condition for hearing an appeal, rather than duty. Where first appellate relief sets aside part of a demand and the Department does not challenge that relief, the appellate order becomes final to that extent. Refund of the corresponding pre-deposit cannot be refused merely because the taxpayer intends to challenge the remaining sustained demand. The refund claim attributable to the demand set aside was required to be processed and paid, while no interest claim was pursued.
Statutory pre-deposit under the erstwhile indirect tax regime is a security furnished as a condition for hearing an appeal, rather than duty. Where first appellate relief sets aside part of a demand and the Department does not challenge that relief, the appellate order becomes final to that extent. Refund of the corresponding pre-deposit cannot be refused merely because the taxpayer intends to challenge the remaining sustained demand. The refund claim attributable to the demand set aside was required to be processed and paid, while no interest claim was pursued.
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