Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
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Denial of refund claim - Bar of limitation - The relevant date for refund in the case of rebate should be from the date of payment of service tax on the taxable services exported. - AT
Denial of refund claim - Bar of limitation - The relevant date for refund in the case of rebate should be from the date of payment of service tax on the taxable services exported. - AT
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