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 tax under protest - rejection of refund on the ground of taxability of activity - By not issuing a show cause notice and a consequential order, the assessee was denied the opportunity to challenge the contention of Revenue on taxability - order rejecting the refund claim on ground of taxability is not sustainable - AT
Refund claim - payment of tax under protest - rejection of refund on the ground of taxability of activity - By not issuing a show cause notice and a consequential order, the assessee was denied the opportunity to challenge the contention of Revenue on taxability - order rejecting the refund claim on ground of taxability is not sustainable - AT
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