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...
CENVAT credit - the effect of proviso to Rule 3(4) of CCR is that though a manufacturer is obliged to discharge excise duty liability by 5th or 6th day of the next month, the CENVAT Credit taken by the manufacturer only till the end of the month to which the excise duty related could be utilized - The proviso to Sub Rule (4) of Rule 3 of CENVAT Credit Rules is held to be ultra vires and unconstitutional to the Scheme of CENVAT Credit - HC
CENVAT credit - the effect of proviso to Rule 3(4) of CCR is that though a manufacturer is obliged to discharge excise duty liability by 5th or 6th day of the next month, the CENVAT Credit taken by the manufacturer only till the end of the month to which the excise duty related could be utilized - The proviso to Sub Rule (4) of Rule 3 of CENVAT Credit Rules is held to be ultra vires and unconstitutional to the Scheme of CENVAT Credit - HC
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