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 - payment of duty under protest - at the time of clearance the duty payment has been shown in the invoice - there is no doubt that the burden of duty has been passed on to the customers in such cases - The provisions of unjust enrichment have been rightly invoked - AT
Refund claim - payment of duty under protest - at the time of clearance the duty payment has been shown in the invoice - there is no doubt that the burden of duty has been passed on to the customers in such cases - The provisions of unjust enrichment have been rightly invoked - AT
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