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...
Maintainability of appeal of the assessee - threshold amount involved in the appeal - disputed amount is less than Rs.2,00,000/- - the appellant failed to appeared for hearing despite notice - the appeal is dismissed for non-prosecution in terms of Rule 20 of CESTAT (Procedure) Rules, 1982 as also in terms of Section 35B(1) of the Central Excise Act, 1944 being not maintainable as the disputed amount is less than the threshold limit. - AT
Maintainability of appeal of the assessee - threshold amount involved in the appeal - disputed amount is less than Rs.2,00,000/- - the appellant failed to appeared for hearing despite notice - the appeal is dismissed for non-prosecution in terms of Rule 20 of CESTAT (Procedure) Rules, 1982 as also in terms of Section 35B(1) of the Central Excise Act, 1944 being not maintainable as the disputed amount is less than the threshold limit. - AT
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