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...
Period of limitation - Refund claim - duty paid on discounts which were passed subsequent to the clearance of the goods from the depots - The provision should be read as it is, no addition or subtraction is permitted in understanding its meaning. - No refund - AT
Period of limitation - Refund claim - duty paid on discounts which were passed subsequent to the clearance of the goods from the depots - The provision should be read as it is, no addition or subtraction is permitted in understanding its meaning. - No refund - AT
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