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...
Benefit of Merchandise Exports from India Scheme (MEIS) denied - it undisputed that the petitioner, but for the error in making a choice of entering ‘N’ over ‘Y’, would be entitled for the benefit of the MESI Scheme. It would be difficult to believe that the petitioner, even if entitled for MESI benefit, would have chosen to give up the benefit unless it was for inadvertent error. These must also be relevant factors in assessing whether there is a bonafide and inadvertent error in making the choice. The PRC of the DGRT has not considered these circumstances in rejecting the petitioner’s request for MESI rewards. - HC
Benefit of Merchandise Exports from India Scheme (MEIS) denied - it undisputed that the petitioner, but for the error in making a choice of entering ‘N’ over ‘Y’, would be entitled for the benefit of the MESI Scheme. It would be difficult to believe that the petitioner, even if entitled for MESI benefit, would have chosen to give up the benefit unless it was for inadvertent error. These must also be relevant factors in assessing whether there is a bonafide and inadvertent error in making the choice. The PRC of the DGRT has not considered these circumstances in rejecting the petitioner’s request for MESI rewards. - HC
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