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 GST - rejection on the ground of time limitation - petitioner submits that in view of the deficiency pointed out in the earlier proceedings, the petitioner was unable to upload the refund applications for the period commencing from February 2019 to December 2019 and that the limitation for filing refund claim had expired under Section 54 of the CGST Act, 2017 - in view of earlier decision of HC, writ petition is disposed off by directing the respondent to consider the petitioner's representation dated 10.12.2021 without expressing any opinion on merits. - HC
Refund of GST - rejection on the ground of time limitation - petitioner submits that in view of the deficiency pointed out in the earlier proceedings, the petitioner was unable to upload the refund applications for the period commencing from February 2019 to December 2019 and that the limitation for filing refund claim had expired under Section 54 of the CGST Act, 2017 - in view of earlier decision of HC, writ petition is disposed off by directing the respondent to consider the petitioner's representation dated 10.12.2021 without expressing any opinion on merits. - HC
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