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...
Refund - Failure of the authority of pass fresh de-novo order in remand proceedings - At this belated stage where the documents are not available with the department and this thing has been repeatedly coming on record and that the duty was paid under protest, the party is entitled to relief and matter remanded to Commissioner (Appeals) to allow the benefit of the Notification sought by the party after due examination of the same, as per law specially provisions of Section 149.- AT
Refund - Failure of the authority of pass fresh de-novo order in remand proceedings - At this belated stage where the documents are not available with the department and this thing has been repeatedly coming on record and that the duty was paid under protest, the party is entitled to relief and matter remanded to Commissioner (Appeals) to allow the benefit of the Notification sought by the party after due examination of the same, as per law specially provisions of Section 149.- AT
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