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...
Provisional attachment of bank account of the Petitioner - Extension of one year, which has already expired u/s 83(2) - fresh order to attach the bank account - Non-communication of order to the petitioner - In any view of the matter, mere notings in the file of the concerned Officer cannot constitute an order without a formal order as the law may mandate being passed and most importantly such order being communicated to the affected person, whose bank account is attached. - Attachment orders quashed - HC
Provisional attachment of bank account of the Petitioner - Extension of one year, which has already expired u/s 83(2) - fresh order to attach the bank account - Non-communication of order to the petitioner - In any view of the matter, mere notings in the file of the concerned Officer cannot constitute an order without a formal order as the law may mandate being passed and most importantly such order being communicated to the affected person, whose bank account is attached. - Attachment orders quashed - HC
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