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...
Valuation of export goods - overvalued goods or not - it is found that the appellant was informed as to constitution of the Valuation Committee. Even there was a communication as to what rate the exported goods were valued item wise, but, there was no reason intimated to the appellant as to the adoption of revised lesser values and the basis thereof. - Claim of duty drawback allowed - AT
Valuation of export goods - overvalued goods or not - it is found that the appellant was informed as to constitution of the Valuation Committee. Even there was a communication as to what rate the exported goods were valued item wise, but, there was no reason intimated to the appellant as to the adoption of revised lesser values and the basis thereof. - Claim of duty drawback allowed - AT
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