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...
Restriction on ITC credit - the firm’s registrations had been cancelled and default assessment of tax and interest under Section 32 of the Act were completed - Section 9(2) (g) was introduced only with effect from 1-4-2010 - HC
Restriction on ITC credit - the firm’s registrations had been cancelled and default assessment of tax and interest under Section 32 of the Act were completed - Section 9(2) (g) was introduced only with effect from 1-4-2010 - HC
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