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...
Service of show cause notice (SCN) u/s 28 of Customs Act 1962 for undervaluation of imported reprocessed LDPE/HDPE granules and HDPE agglomaterial from overseas suppliers before finalization of assessment held legally defective. Supreme Court in Canon India case held Section 28 power to recover duty not paid/short paid operative only after final assessment. High Courts of Calcutta in AS Syndicate case and Bombay in Mahesh India case held SCN u/s 28 before final assessment bad in law. Demand, penalties, and confiscation quashed as demand itself failed. Principles of natural justice violated by issuing legally defective notice depriving opportunity to examine evidence.
Service of show cause notice (SCN) u/s 28 of Customs Act 1962 for undervaluation of imported reprocessed LDPE/HDPE granules and HDPE agglomaterial from overseas suppliers before finalization of assessment held legally defective. Supreme Court in Canon India case held Section 28 power to recover duty not paid/short paid operative only after final assessment. High Courts of Calcutta in AS Syndicate case and Bombay in Mahesh India case held SCN u/s 28 before final assessment bad in law. Demand, penalties, and confiscation quashed as demand itself failed. Principles of natural justice violated by issuing legally defective notice depriving opportunity to examine evidence.
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