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...
Refund of CENVAT Credit - clearances under CT1 Certificates for export - There is no provision in the definition of turnover of services that the export turnover should be taken as per the date of invoice. The refund has to be computed by taking date of FIRC during the particular quarter for the purpose of export turnover. - The denial of refund of CENVAT Credit as time-barred is not acceptable - AT
Refund of CENVAT Credit - clearances under CT1 Certificates for export - There is no provision in the definition of turnover of services that the export turnover should be taken as per the date of invoice. The refund has to be computed by taking date of FIRC during the particular quarter for the purpose of export turnover. - The denial of refund of CENVAT Credit as time-barred is not acceptable - AT
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