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...
Amnesty Scheme - Composite order of penalty u/s 67 and section 44(10) of the Kerala VAT Act, 2003 - screenshot of the web portal evidencing the rejection of petitioner's application, alleging expiry of time - Petitioner cannot be faulted for the denial of access. The system declined access to the petitioner, contrary to the terms of the scheme. If the error in the system was averted, petitioner would have been eligible to claim the option under the Amnesty Scheme 2020. - HC
Amnesty Scheme - Composite order of penalty u/s 67 and section 44(10) of the Kerala VAT Act, 2003 - screenshot of the web portal evidencing the rejection of petitioner's application, alleging expiry of time - Petitioner cannot be faulted for the denial of access. The system declined access to the petitioner, contrary to the terms of the scheme. If the error in the system was averted, petitioner would have been eligible to claim the option under the Amnesty Scheme 2020. - HC
Note: It is a system-generated summary and is for quick reference only.