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...
Cross-examination of persons whose statements are relied upon in GST penalty proceedings is necessary to satisfy principles of natural justice where the affected party specifically requests it. Denial of that opportunity before imposing penalty constitutes a serious procedural defect. The penalty order and consequential notices were set aside, with fresh consideration required after supplying relevant documents, granting a personal hearing, permitting cross-examination of relied-upon persons, and allowing a fresh reply. The merits of the underlying allegations remained open for independent reconsideration.
Cross-examination of persons whose statements are relied upon in GST penalty proceedings is necessary to satisfy principles of natural justice where the affected party specifically requests it. Denial of that opportunity before imposing penalty constitutes a serious procedural defect. The penalty order and consequential notices were set aside, with fresh consideration required after supplying relevant documents, granting a personal hearing, permitting cross-examination of relied-upon persons, and allowing a fresh reply. The merits of the underlying allegations remained open for independent reconsideration.
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