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...
Revocation of Customs Brokers License The provisions of the regulations cast special obligations on the Customs broker to ensure proper conduct of his employees - The appellant has miserably failed to supervise the working and the conduct of his employee in terms of Regulation 13(12) and is, therefore, liable for all the acts and omissions of his employee. - The appellant cannot escape the liability by putting the entire burden on his employee and say that nothing was in his knowledge. - AT
Revocation of Customs Brokers License The provisions of the regulations cast special obligations on the Customs broker to ensure proper conduct of his employees - The appellant has miserably failed to supervise the working and the conduct of his employee in terms of Regulation 13(12) and is, therefore, liable for all the acts and omissions of his employee. - The appellant cannot escape the liability by putting the entire burden on his employee and say that nothing was in his knowledge. - AT
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