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...
Interest on delayed refund - Relevant date for Interest to be computed - From 60 days of the filing of the original application or from the date of fresh application - Refund granted as per the direction of HC - The Government cannot deprive the petitioner from entitlement of the interest. Therefore, this inaction is wholly unjustified and has deprived the petitioner where the petitioner could have earned interest during this period but because of the withholding, this could not be done. - HC
Interest on delayed refund - Relevant date for Interest to be computed - From 60 days of the filing of the original application or from the date of fresh application - Refund granted as per the direction of HC - The Government cannot deprive the petitioner from entitlement of the interest. Therefore, this inaction is wholly unjustified and has deprived the petitioner where the petitioner could have earned interest during this period but because of the withholding, this could not be done. - HC
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