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...
Penalty u/s 129 - the E-Way Bill which was later produced was infact generated after the interception of the vehicle by the revenue authority. The said E-Way Bill was rejected as it was found to be an attempt to post facto rationalize the illicit transportation of goods. The aforesaid findings have not been assailed before the initial authority in the show cause notice or in the memo of appeal or even in the writ petition. - The writ petition (tax) is dismissed - HC
Penalty u/s 129 - the E-Way Bill which was later produced was infact generated after the interception of the vehicle by the revenue authority. The said E-Way Bill was rejected as it was found to be an attempt to post facto rationalize the illicit transportation of goods. The aforesaid findings have not been assailed before the initial authority in the show cause notice or in the memo of appeal or even in the writ petition. - The writ petition (tax) is dismissed - HC
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