Split air conditioner classification depends on capacity and refrigeration characteristics, with the specific tariff entry overriding the general desc...
Anti-circumvention measures require provisional assessment and guarantees for Malaysian-exported rock breakers, specified components and alloy steel t...
Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different y...
Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatmen...
Judicial review of a reassessment notice examines the existence and relevance of material and its rational connection with the belief that income has escaped assessment, not the sufficiency of the reasons. High-risk e-verification information concerning cash deposits under a second PAN may provide relevant material. Preliminary verification treating deposits as explained does not settle whether they formed part of declared sales where audited statements do not identify the relevant accounts. That issue requires factual examination outside writ jurisdiction; in those circumstances, the reassessment notice remained undisturbed.
Judicial review of a reassessment notice examines the existence and relevance of material and its rational connection with the belief that income has escaped assessment, not the sufficiency of the reasons. High-risk e-verification information concerning cash deposits under a second PAN may provide relevant material. Preliminary verification treating deposits as explained does not settle whether they formed part of declared sales where audited statements do not identify the relevant accounts. That issue requires factual examination outside writ jurisdiction; in those circumstances, the reassessment notice remained undisturbed.
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