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...
100% EOU - shortage of imported materials and non-movable items - the appellants have violated the conditions of the Notification and in terms of the Bond they have submitted at the time of import, they are liable to pay duty along with applicable interest - penalty u/s 114A and other penal provisions cannot be invoked when the goods were permitted to be cleared by the officers.
100% EOU - shortage of imported materials and non-movable items - the appellants have violated the conditions of the Notification and in terms of the Bond they have submitted at the time of import, they are liable to pay duty along with applicable interest - penalty u/s 114A and other penal provisions cannot be invoked when the goods were permitted to be cleared by the officers.
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