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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Challenged the order of cancellation of registration - appeal preferred was dismissed on the ground of limitation - The High Court allowed the writ petition, setting aside the cancellation order. It held that since the appeal dismissal was on grounds of limitation, the doctrine of merger did not apply, enabling judicial review of the original order. - The court directed the petitioner to appear before the respondent authority with the reply to the show cause notice and a certified copy of the court's order within three weeks.
Challenged the order of cancellation of registration - appeal preferred was dismissed on the ground of limitation - The High Court allowed the writ petition, setting aside the cancellation order. It held that since the appeal dismissal was on grounds of limitation, the doctrine of merger did not apply, enabling judicial review of the original order. - The court directed the petitioner to appear before the respondent authority with the reply to the show cause notice and a certified copy of the court's order within three weeks.
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