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...
Refund claim - amount was deposited willingly and voluntarily during the course of investigation - refund was rejected as Refund application is premature - in absence of determination of any outstanding liability, the amount paid by the respondent cannot be retained by the Revenue - AT
Refund claim - amount was deposited willingly and voluntarily during the course of investigation - refund was rejected as Refund application is premature - in absence of determination of any outstanding liability, the amount paid by the respondent cannot be retained by the Revenue - AT
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