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...
Imposition of penalty in terms of regulation 12(8) of HCCAR 2009 - custodian allowed the removal of goods without payment of IGST - The appellant though violated the Regulation but it was not intentional, particularly when the levy of IGST came into effect on the same day i.e. 01.07.2017 - quantum of penalty reduced
Imposition of penalty in terms of regulation 12(8) of HCCAR 2009 - custodian allowed the removal of goods without payment of IGST - The appellant though violated the Regulation but it was not intentional, particularly when the levy of IGST came into effect on the same day i.e. 01.07.2017 - quantum of penalty reduced
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