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...
Import of Internal Remote Electrical Tilt Switches (iRET) - benefit of Exemption notification - Whether the amperage of the iRETs imported by the appellant were of 5 Amps as declared in the Bills of Entry or were of less than 5 Amps as now asserted by the appellant relying on the aforesaid documents - The Appellate Tribunal found in favor of the appellant, accepting the evidence presented to establish that the imported iRETs were actually of less than 5 amperes. The Tribunal highlighted a typographical error in the documentation and emphasized that duties should be charged based on the actual specifications of the imported goods. Consequently, the impugned order was set aside.
Import of Internal Remote Electrical Tilt Switches (iRET) - benefit of Exemption notification - Whether the amperage of the iRETs imported by the appellant were of 5 Amps as declared in the Bills of Entry or were of less than 5 Amps as now asserted by the appellant relying on the aforesaid documents - The Appellate Tribunal found in favor of the appellant, accepting the evidence presented to establish that the imported iRETs were actually of less than 5 amperes. The Tribunal highlighted a typographical error in the documentation and emphasized that duties should be charged based on the actual specifications of the imported goods. Consequently, the impugned order was set aside.
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