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...
Imposition of penalty by the Settlement Commission - department took the stand that the job work activity undertaken by the Petitioner amounts to manufacture and not service and that the Petitioner was required to pay excise duty - penalty imposed by Settlement Commission is set aside. - HC
Imposition of penalty by the Settlement Commission - department took the stand that the job work activity undertaken by the Petitioner amounts to manufacture and not service and that the Petitioner was required to pay excise duty - penalty imposed by Settlement Commission is set aside. - HC
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