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...
Revocation of CHA license - forfeiture of security deposit - The forfeiture of entire security deposit is disproportionate, also since there is no specific allegation as to the involvement of the appellant; rather, the culprits have clearly been identified who, admittedly, having misused the fake IECs, it is they who are actually liable for any penalty - It is deemed fit that a nominal amount of Rs.10,000/- could be forfeited out of the security deposit, but not the entire amount of Rs.75,000/- - AT
Revocation of CHA license - forfeiture of security deposit - The forfeiture of entire security deposit is disproportionate, also since there is no specific allegation as to the involvement of the appellant; rather, the culprits have clearly been identified who, admittedly, having misused the fake IECs, it is they who are actually liable for any penalty - It is deemed fit that a nominal amount of Rs.10,000/- could be forfeited out of the security deposit, but not the entire amount of Rs.75,000/- - AT
Note: It is a system-generated summary and is for quick reference only.