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...
Seizure of plastic granules - Valuation - Confiscation of the vehicle - Interception and seizure of a truck carrying plastic scrap and granules allegedly of Nepalese origin. - The tribunal found sufficient evidence, including the Bill of Entry and confirmation by the Assistant Commissioner, to support the appellant's claim of legal procurement. The confiscation order and redemption fine imposed on the seized scrap were set aside, and the revenue was directed to release the goods to the appellant.
Seizure of plastic granules - Valuation - Confiscation of the vehicle - Interception and seizure of a truck carrying plastic scrap and granules allegedly of Nepalese origin. - The tribunal found sufficient evidence, including the Bill of Entry and confirmation by the Assistant Commissioner, to support the appellant's claim of legal procurement. The confiscation order and redemption fine imposed on the seized scrap were set aside, and the revenue was directed to release the goods to the appellant.
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