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...
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Provisional attachment of bank accounts of petitioner - Smuggling - Gold - The Bombay High Court conducted a detailed analysis of Section 110(5) of the Customs Act, emphasizing the need for a written order to provisionally attach bank accounts and the importance of serving such an order on the account holder. The court found that the respondents failed to comply with these requirements, rendering the provisional attachment of the petitioners' bank accounts illegal.
Provisional attachment of bank accounts of petitioner - Smuggling - Gold - The Bombay High Court conducted a detailed analysis of Section 110(5) of the Customs Act, emphasizing the need for a written order to provisionally attach bank accounts and the importance of serving such an order on the account holder. The court found that the respondents failed to comply with these requirements, rendering the provisional attachment of the petitioners' bank accounts illegal.
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