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...
Condonation of delay of 362 days in filing the appeals - State officials failed to file appeal in time - No ground has been made out to condone the delay in the peculiar facts and circumstances as the reasons given in the applications are not acceptable and the cogent reasons are missing to condone the lax approach of the authorities - applications for condonation of delay as well as main appeals are dismissed. - HC
Condonation of delay of 362 days in filing the appeals - State officials failed to file appeal in time - No ground has been made out to condone the delay in the peculiar facts and circumstances as the reasons given in the applications are not acceptable and the cogent reasons are missing to condone the lax approach of the authorities - applications for condonation of delay as well as main appeals are dismissed. - HC
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