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...
Supporting manufacturer or not - Procurement of inputs under Advance licence Scheme - suppression of facts or Mis-declaration - The appellant vide letter 25.02.2010 again intimated that there is no violation of Para 4.16 of Handbook Procedure. From the above it is clear that the appellant have disclosed all the information as regard procurement of material under advance authorization from M/s Sterlite Industries (I) Ltd. Therefore, there is no suppression of facts or Mis-declaration on the part of the appellant. - The demand is clearly hit by limitations. - AT
Supporting manufacturer or not - Procurement of inputs under Advance licence Scheme - suppression of facts or Mis-declaration - The appellant vide letter 25.02.2010 again intimated that there is no violation of Para 4.16 of Handbook Procedure. From the above it is clear that the appellant have disclosed all the information as regard procurement of material under advance authorization from M/s Sterlite Industries (I) Ltd. Therefore, there is no suppression of facts or Mis-declaration on the part of the appellant. - The demand is clearly hit by limitations. - AT
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