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...
The High Court considered the scope of review jurisdiction regarding the inclusion of purchase price of plant and machinery in 'Fixed Capital Investment'. Review power is distinct from appellate power. Recent Supreme Court rulings emphasize strict adherence to Order 47 Rule 1 of CPC. Review jurisdiction safeguards judicial integrity, not for re-argument. It corrects errors, not grievances. Failure to submit judgments does not constitute an error apparent on the face of the record. Mere failure to cite a judgment does not invalidate the original decision. The review application was dismissed for lack of merit.
The High Court considered the scope of review jurisdiction regarding the inclusion of purchase price of plant and machinery in 'Fixed Capital Investment'. Review power is distinct from appellate power. Recent Supreme Court rulings emphasize strict adherence to Order 47 Rule 1 of CPC. Review jurisdiction safeguards judicial integrity, not for re-argument. It corrects errors, not grievances. Failure to submit judgments does not constitute an error apparent on the face of the record. Mere failure to cite a judgment does not invalidate the original decision. The review application was dismissed for lack of merit.
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