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...
Bogus invoices issued for supply of scrap – Burden to prove – the burden is on the assessee to prove that they had received the goods covered under the invoices on the basis of which Cenvat Credit had been taken - AT
Bogus invoices issued for supply of scrap – Burden to prove – the burden is on the assessee to prove that they had received the goods covered under the invoices on the basis of which Cenvat Credit had been taken - AT
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