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...
Blocking the Input Tax Credit (ITC) - the impugned action of the respondent WBGST Authority taking impugned coercive action of blocking of the petitioner’s Input Tax Credit (ITC) without intimating to the petitioner the recorded reasons for such action is illegal and not sustainable in law and is in violation of the principles of natural justice. - HC
Blocking the Input Tax Credit (ITC) - the impugned action of the respondent WBGST Authority taking impugned coercive action of blocking of the petitioner’s Input Tax Credit (ITC) without intimating to the petitioner the recorded reasons for such action is illegal and not sustainable in law and is in violation of the principles of natural justice. - HC
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