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...
Duty Credit Scrip (DCS) - period of validity - loss of the scrip - petitioner did not utilise or transfer it for over one year out of total period of six months - even after expiry of period of validity of 31-1-2015, the petitioner applied for extension of the validity period only on 17-4-2015. At all stages the petitioner had thus shown a degree of slowness. - No relief.
Duty Credit Scrip (DCS) - period of validity - loss of the scrip - petitioner did not utilise or transfer it for over one year out of total period of six months - even after expiry of period of validity of 31-1-2015, the petitioner applied for extension of the validity period only on 17-4-2015. At all stages the petitioner had thus shown a degree of slowness. - No relief.
Note: It is a system-generated summary and is for quick reference only.