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 - supplementary invoices - In the present case there is no sale of goods, but the differential duty has been paid on stock-transfer of goods by the sister concern to the appellant-assessee - the entire exercise is revenue neutral and therefore Cenvat credit cannot be denied on the supplementary invoices issued to the sister concern for the differential duty paid - AT
CENVAT Credit - supplementary invoices - In the present case there is no sale of goods, but the differential duty has been paid on stock-transfer of goods by the sister concern to the appellant-assessee - the entire exercise is revenue neutral and therefore Cenvat credit cannot be denied on the supplementary invoices issued to the sister concern for the differential duty paid - AT
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