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...
Levy of ASEAN India Free Trade Preferential Tariff rate of duty - The appellants have submitted that as the original consignment was split up into five smaller imports, therefore, common invoice number had to be split up into five sets as A, B, C, D and E - A clerical error, if at best any, would not merit rejection of the said original certificate in its entirety and thereof deprive the benefit thereof to the person availing the same.- AT
Levy of ASEAN India Free Trade Preferential Tariff rate of duty - The appellants have submitted that as the original consignment was split up into five smaller imports, therefore, common invoice number had to be split up into five sets as A, B, C, D and E - A clerical error, if at best any, would not merit rejection of the said original certificate in its entirety and thereof deprive the benefit thereof to the person availing the same.- AT
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