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...
Principles of Natural Justice - non-speaking order - there are no discussion in the impugned order on merits as to why the development cost incurred by the petitioner has nexus with the final product, it seems to proceed on the basis that as the petitioner has paid the duty without any dispute - there should not be a misconception that when the duty liability was discharged, liability was admitted by the assessee - remanded for fresh decision
Principles of Natural Justice - non-speaking order - there are no discussion in the impugned order on merits as to why the development cost incurred by the petitioner has nexus with the final product, it seems to proceed on the basis that as the petitioner has paid the duty without any dispute - there should not be a misconception that when the duty liability was discharged, liability was admitted by the assessee - remanded for fresh decision
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