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...
Relevant date for consideration of refund claim - unutilized CENVAT Credit - the time limit has to be computed from the last date of the last month of the quarter which would be the relevant date for the purposes of examining whether the claim is filed within the period of limitation prescribed under Section 11-B or otherwise. - HC
Relevant date for consideration of refund claim - unutilized CENVAT Credit - the time limit has to be computed from the last date of the last month of the quarter which would be the relevant date for the purposes of examining whether the claim is filed within the period of limitation prescribed under Section 11-B or otherwise. - HC
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