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...
Levy of penalty on CHA - duty drawback making fraudulent export of readymade garments - The allegations that the appellant did not verify the KYC documents of Exporter which was a bogus firm created with forged documents and that he abetted the export of readymade garments are unsustainable in as much as the allegations of forging the documents is solely on the proprietor of bogus and no connivance of the appellant in that regard has been pointed out by the Department - no penalty can be imposed on M/s KVS Cargo and, therefore, the impugned order is hereby set aside. - AT
Levy of penalty on CHA - duty drawback making fraudulent export of readymade garments - The allegations that the appellant did not verify the KYC documents of Exporter which was a bogus firm created with forged documents and that he abetted the export of readymade garments are unsustainable in as much as the allegations of forging the documents is solely on the proprietor of bogus and no connivance of the appellant in that regard has been pointed out by the Department - no penalty can be imposed on M/s KVS Cargo and, therefore, the impugned order is hereby set aside. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
