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...
Recovery of amount paid as drawback to petitioner on the ground that the claims were sanctioned erroneously - Note 2(b) of General Notes to All Industry Rates of Drawback - The fact that the shipping bills referred to advance licences and that was an error, is not disputed. - The factual position notwithstanding the error in the shipping bills, which an alert petitioner could have amended on time, petitioner will be entitled and should be granted the drawback as it was rightly granted earlier by the DGFT - HC
Recovery of amount paid as drawback to petitioner on the ground that the claims were sanctioned erroneously - Note 2(b) of General Notes to All Industry Rates of Drawback - The fact that the shipping bills referred to advance licences and that was an error, is not disputed. - The factual position notwithstanding the error in the shipping bills, which an alert petitioner could have amended on time, petitioner will be entitled and should be granted the drawback as it was rightly granted earlier by the DGFT - HC
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