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...
Cenvat Credit - Bogus invoices - Burden of proof - When material evidence are on record then the burden of not receiving the goods by the appellant shifts on the revenue which revenue failed to do so. - AT
Cenvat Credit - Bogus invoices - Burden of proof - When material evidence are on record then the burden of not receiving the goods by the appellant shifts on the revenue which revenue failed to do so. - AT
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