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...
Challenging the assessment of Bill of Entry - Benefit of concessional rate of customs duty and CVD under N/N. 12/2012-Cus. - The Appellate Tribunal found that the Commissioner (Appeals) should have considered the appeal on its merits instead of rejecting it based on the assumption that the appellant had accepted the reassessment. The Tribunal referenced a Supreme Court judgment, highlighting that both the revenue and the appellant have the right to appeal against an assessment order.
Challenging the assessment of Bill of Entry - Benefit of concessional rate of customs duty and CVD under N/N. 12/2012-Cus. - The Appellate Tribunal found that the Commissioner (Appeals) should have considered the appeal on its merits instead of rejecting it based on the assumption that the appellant had accepted the reassessment. The Tribunal referenced a Supreme Court judgment, highlighting that both the revenue and the appellant have the right to appeal against an assessment order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
