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...
Validity of SCN - allegation against the officer of the Department - It is deemed proper to dispose of the petition with a direction to the competent authority to consider the reply of the petitioner especially the objection that audit report was not supplied to him within 30 days as mandated by Section 65(6) of the GST Act and pass a speaking order thereafter on the show cause notice in accordance with law. - HC
Validity of SCN - allegation against the officer of the Department - It is deemed proper to dispose of the petition with a direction to the competent authority to consider the reply of the petitioner especially the objection that audit report was not supplied to him within 30 days as mandated by Section 65(6) of the GST Act and pass a speaking order thereafter on the show cause notice in accordance with law. - HC
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