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...
Petitioner's revision application u/s 35EE of Central Excise Act against Commissioner (Appeals) order rejecting benefit of export under LUT was dismissed. Petitioner failed to prove nexus between goods cleared and goods exported by another entity. Authority rightly rejected certificate relied upon by petitioner to justify discrepancies. Petition lacked merit.
Petitioner's revision application u/s 35EE of Central Excise Act against Commissioner (Appeals) order rejecting benefit of export under LUT was dismissed. Petitioner failed to prove nexus between goods cleared and goods exported by another entity. Authority rightly rejected certificate relied upon by petitioner to justify discrepancies. Petition lacked merit.
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