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...
Levy of Penalty - bonafide belief - reverse charge - if, once it is established that the non-payment of tax was a result of a conscious and/or deliberate act of deception or wrong doing - But revenue failed to prove its case - no penalty - HC
Levy of Penalty - bonafide belief - reverse charge - if, once it is established that the non-payment of tax was a result of a conscious and/or deliberate act of deception or wrong doing - But revenue failed to prove its case - no penalty - HC
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