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...
Clandestine removal - CTD/TMT bars - provisions of Section 9D of the Central Excise Act have not been followed - Although in the instant case, opportunities were granted by the adjudicating authority to the appellant but they chose not to participate in the proceeding - When the legislature has laid down a procedure to be followed then it has to be done in that way only and no shortcut can be adopted. Therefore on this ground alone, without going into the merits of the matter, it is deemed proper to set aside the impugned order and remand the matter back to the adjudicating authority for de novo adjudication after giving an opportunity of hearing to the appellant - AT
Clandestine removal - CTD/TMT bars - provisions of Section 9D of the Central Excise Act have not been followed - Although in the instant case, opportunities were granted by the adjudicating authority to the appellant but they chose not to participate in the proceeding - When the legislature has laid down a procedure to be followed then it has to be done in that way only and no shortcut can be adopted. Therefore on this ground alone, without going into the merits of the matter, it is deemed proper to set aside the impugned order and remand the matter back to the adjudicating authority for de novo adjudication after giving an opportunity of hearing to the appellant - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
