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...
Violation of principles of natural justice - technical glitch - Despite the Department's submission that the petitioner had been informed in advance about the correct email address, the notices were still sent to the wrong address due to an error. Consequently, the High Court finds that the petitioner was not afforded a fair opportunity for a personal hearing, primarily due to technical errors in the communication process. - Therefore, the High Court sets aside the OIO on the grounds of violating principles of natural justice.
Violation of principles of natural justice - technical glitch - Despite the Department's submission that the petitioner had been informed in advance about the correct email address, the notices were still sent to the wrong address due to an error. Consequently, the High Court finds that the petitioner was not afforded a fair opportunity for a personal hearing, primarily due to technical errors in the communication process. - Therefore, the High Court sets aside the OIO on the grounds of violating principles of natural justice.
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