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...
Validity of order passed u/s 74 and GST demand - Requirement of scrutiny of GST returns u/s 61 first - mismatch between GSTR-7 and GSTR-3B - An assessee cannot choose to ignore all notices and steps taken by the respondent authorities who are now bound to act in a time bound manner under the Act and thereafter take the plea of natural justice. - There is no illegality nor perversity nor infraction of law nor procedural impropriety - HC
Validity of order passed u/s 74 and GST demand - Requirement of scrutiny of GST returns u/s 61 first - mismatch between GSTR-7 and GSTR-3B - An assessee cannot choose to ignore all notices and steps taken by the respondent authorities who are now bound to act in a time bound manner under the Act and thereafter take the plea of natural justice. - There is no illegality nor perversity nor infraction of law nor procedural impropriety - HC
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