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...
Import of rigs for repair and reexport - non filing of Import General Manifest of the towing rigs - Provisions of the Act are required to be met and complied with even when no goods are to be unloaded for import into India or the vessel is not a ‘good’ meant for home consumption - though Goods are liable to confiscation, reduction in redemption fine by the tribunal is justified - SC
Import of rigs for repair and reexport - non filing of Import General Manifest of the towing rigs - Provisions of the Act are required to be met and complied with even when no goods are to be unloaded for import into India or the vessel is not a ‘good’ meant for home consumption - though Goods are liable to confiscation, reduction in redemption fine by the tribunal is justified - SC
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