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...
Failure on the part of Adjudicating Authority to follow the direction of Tribunal in Remand back Proceedings [2022 (8) TMI 11 - CESTAT KOLKATA] - the adjudicating authority was bound to carry the aforesaid order of the Tribunal in its letter and spirit and the impugned order-in-original is not only a factual error it is a jurisdictional error and error in law - HC
Failure on the part of Adjudicating Authority to follow the direction of Tribunal in Remand back Proceedings [2022 (8) TMI 11 - CESTAT KOLKATA] - the adjudicating authority was bound to carry the aforesaid order of the Tribunal in its letter and spirit and the impugned order-in-original is not only a factual error it is a jurisdictional error and error in law - HC
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