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 - supply of goods to SEZ unit - the appellants have failed to follow the procedure which is prescribed in the SEZ Act for claiming exemption - appellants are not entitled to refund of the duty paid as they have not followed the procedure prescribed under law - AT
Refund claim - supply of goods to SEZ unit - the appellants have failed to follow the procedure which is prescribed in the SEZ Act for claiming exemption - appellants are not entitled to refund of the duty paid as they have not followed the procedure prescribed under law - AT
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